58 paragraphs found
… of the entity’s monitoring activities as a component of internal control. …
… of the design, administration and monitoring of controls. Commitment to competence – Matters such as … and pursued with management, and their interaction with internal and external auditors. Management’s philosophy and …
… IT also poses specific risks to an entity’s internal control, including, for example: Reliance on …
… by the nature, size and complexity of the entity and its internal control, availability of information from the …
… of the entity and its environment, including the entity’s internal control (referred to hereafter as an “understanding …
… paragraph 11 of this Auditing Standard and of each of the internal control components specified in paragraphs 14-24 of … Auditing Standard; and The risks identified, and related controls about which the auditor has obtained an …
… used in those models, such as: Assumptions developed internally that may affect an asset’s useful life; or Data …
… including departure of key executives. Deficiencies in internal control, especially those not addressed by …