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Control activities

Control activities are policies and procedures that help ensure management directives are carried out, including authorisation, reconciliation, verification and relevant information-processing controls. They operate within the wider system of internal control. Examples include approval of payments, independent reconciliations and controls over changes to relevant applications. The auditor identifies controls relevant to assessed risks and evaluates design and implementation, testing operating effectiveness when reliance is planned or otherwise required.

Worked example

A supervisor approves supplier bank-detail changes and a separate employee checks the supporting request.

Common mistake

A control’s existence does not prove it operated effectively over the period.

Where it appears in your exams

QualificationExamRelationshipPeriod
ACCA AA Direct September 2026–June 2027