Direct controls―Controls which directly address the risks of a control objective not being achieved, by detecting, preventing or correcting a failure to achieve a control objective on a timely …

Direct engagement on controls―A reasonable or limited assurance engagement in which the assurance practitioner evaluates the design of the controls against the control objectives, and, if included in the scope of the engagement, the description, …

Engaging party―The party(ies) that engages the assurance practitioner to perform the assurance engagement. …

Entity’s system (or the system)―The policies and procedures designed and implemented by the entity to provide the functions or services covered by the assurance practitioner’s report, including the control objectives which address the overall objectives …

Evaluator―The party(ies) who evaluates the underlying subject matter against the criteria. The evaluator possesses expertise in the underlying subject …

Firm―A sole assurance practitioner, partnership or corporation or other entity of individual assurance practitioners. “Firm” should be read as referring to its public sector equivalents where …

Fraud―An intentional act by one or more individuals among management, those charged with governance, employees, or third parties, involving the use of deception to obtain an unjust or illegal …

Fraud risk factors―Events or conditions that indicate an incentive or pressure to commit fraud or provide an opportunity to commit …

Implementation―The process of putting controls into effect by deployment or roll-out of controls to enable their operation as designed. …

Inclusive method―A method of dealing with the controls operating at a third party, which are integral to the system or control component which is subject to the assurance engagement, whereby the third party’s relevant control objectives and related …