Deficiency in design of controls―An inadequacy or omission in the design of a control/s that, in the assurance practitioner’s professional judgement, means the control/s is not designed suitably to mitigate the risks that threaten achievement of the …

Deficiency in implementation of controls―Instances where a control was not implemented as designed that, in the assurance practitioner’s professional judgement, mean the control/s, once in operation, may not operate effectively as designed to achieve the …

Deviation in operating effectiveness of controls―Instances where a control was not operating as designed. …

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 …