- This topic has 3 replies, 4 voices, and was last updated 9 years ago by
.
Viewing 4 posts - 1 through 4 (of 4 total)
- Posts
business controls, corporate controls, transaction controls, management controls and
ISA315 spam-soap
Seperation of duties
physical control
administrative controls
management controls
supervisory controls
organizational controls
accounts controls
personnel controlsalso- prevent, detect and correct controls
and
voluntary vs mandatory
discretionary vs non-discretionaryyeah thats it maybe !!!
From F8 the famous SPAMSOAP which stands for
Segregation Of Duties
Physical Control
Arithmetical & Accounting
Management
Supervision
Organization
Authorization And Approval
PersonnelBut i think in P1 level, examiner will be more interested to exam about COSO instead of control procedures
Viewing 4 posts - 1 through 4 (of 4 total)
- You must be logged in to reply to this topic.