31386 paragraphs found
Attestation engagement on controls―A reasonable or limited assurance engagement in which a party other than the assurance practitioner, being the responsible party or evaluator, evaluates the design against the control objectives, and, if included in the …
Anomaly―A deviation in a sample that is demonstrably not representative of deviations in a population. …
Carve-out method―A method of dealing with controls operating at a third party, which are integral to the system or control component which is subject to the engagement, whereby that third party’s relevant control objectives and related controls are …
Compensating control―A control which makes up for a deficiency in another control in mitigating the risks that threaten achievement of a control …
Complementary user entity controls―Controls that an entity, which is a service organisation, assumes, in the design of its service, will be implemented by user entities or clients, and which, if necessary to achieve control objectives stated in the …
Components of control―The integrated components which comprise the system of control, as defined by the control framework applied. (Ref: Para. A9 …
Control objective―The aim or purpose of a particular aspect of controls. Control objectives relate to risks that controls seek to mitigate and may be categorised by the framework applied, such as operational (economy, effectiveness and efficiency), …