INTERNAL CONTROLS
Internal controls, are mechanisms that ensure proper functioning of processes within the company. Types of Internal Controls
Preventive Controls Detective Controls Reactive Controls (aka Corrective Controls)
INTERNAL CONTROLS
Internal Control Examples.
Software Change Controls Access Controls Backups and Disaster-Recovery Plans
PLANNING
The goal of the planning process is to determine the objectives and scope of the audit.
PLANNING
Research Assessment Scheduling Kick-off Meeting
may be questioned or .
SOLUTION DEVELOPMENT
Three common approaches are used for developing and assigning action items for addressing audit issues:
The recommendation approach The management-response approach The solution approach
ISSUE TRACKING
The audit is not truly complete until the issues raised in the audit