level controls
Key Controls and Secondary Controls
Compensating Controls
INTERNAL CONTROL COMPONENTS
Preventive and Detective Controls
Control Environment
Information Systems (Technology) Risk Assessment
Control Activities
Controls Information and Communication
Monitoring Activities
Simultaneous Categorization of
Controls
17 PRINCIPLES FOR
Obtain an Awareness of the Process for ACHIEVING EFFECTIVE
Evaluating the System of Internal INTERNAL CONTROL
management
Controls.
Auditor Internal
INTERNAL
Bertanggung jawab Memverifikasi bahwa
menerapkan pengendalian manajemen telah memenuhi
tanggung jawab penilaian
CONTROL
tingkat entitas dan tingkat
aktivitas
utama pengendalian internal
Definisi
5 Assertion in
Financial Statement