31386 paragraphs found
Limited Assurance Reasonable Assurance L. In assessing the suitability of the design of controls, the assurance practitioner shall, at a minimum: make enquiries of management or others within the entity regarding how the controls are designed to …
Limited Assurance Reasonable Assurance L. If the assurance practitioner becomes aware of a matter(s) that causes the assurance practitioner to believe that a material deficiency in the design of controls may exist, the assurance practitioner shall …
Internal control is a process designed to provide reasonable assurance regarding the achievement of objectives related to the reliability of financial reporting, effectiveness and efficiency of operations and compliance with applicable law and …
The definition of “controls at the service organisation” includes aspects of user entities’ information systems maintained by the service organisation, and may also include aspects of one or more of the other components of internal control at a service …