58 paragraphs found
… Manual elements in internal control may be less reliable than automated …
… An entity’s system of internal control contains manual elements and often contains …
… nature of the entity and its environment, and the entity’s internal control (including deficiencies in internal control). Significant changes that the entity or …
… Additionally, controls can be circumvented by the collusion of two or more people or inappropriate management override of internal control. For example, management may enter into …
… the control environment may undermine the effectiveness of controls, in particular in relation to fraud. For example, … resources to address IT security risks may adversely affect internal control by allowing improper changes to be made to …
… of the entity and its environment, including the entity’s internal control, to identify and assess the risks of …
… an appropriate foundation for the other components of internal control, and whether those other components are not …
… the entity and its environment, including the entity’s internal control, thereby providing a basis for designing …
… Generally, IT benefits an entity’s internal control by enabling an entity to: Consistently … and its policies and procedures; Reduce the risk that controls will be circumvented; and Enhance the ability to … effective segregation of duties by implementing security controls in applications, databases, and operating systems. …
… understanding of the entity and its environment, including internal control, as it relates to disclosures. …