Direct control
A direct control is a control sufficiently precise to prevent, or detect and correct, misstatements at the assertion level. The auditor considers its design and implementation and tests operating effectiveness when relying on the control. Its effectiveness can depend on other indirect controls.
Worked example
An automated three-way match blocks payment when the purchase order, goods receipt and supplier invoice differ beyond set tolerances.
Common mistake
A control’s label alone does not prove it addresses the specific assertion or operated effectively.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Direct | September 2026–June 2027 |
| ACCA | AAA (INT) | Direct | September 2026–June 2027 |