Please enable JavaScript.
Coggle requires JavaScript to display documents.
INTERNAL CONTROL SYSTEM (CONTROL ENVIRONMENT (Communication and…
INTERNAL CONTROL SYSTEM
CONTROL ENVIRONMENT
Communication and Enforcement
Commitment to Competence
Participation with Governance
Management's Philosophy & Operating Style
Organizational Structure
Assignment of Authority
Human Resources
ENTITY'S RISK ASSESSMENT PROCESS
Addressing
Outcoming
Identifying
INFORMATION AND COMMUNICATION
Combination of
Records
Procedure
Transactions
Operations
Processes
Ways to Do
Computerized
ITC
AC
Manual
CONTROL ACTIVITY
Authorization
Performance Review
Information Processing
Physical Controls
Segregation of Duties
MONITORIG OF CONTROLS
Modifying on ICS
Achieved
Failed
People in Charged
Internal Audit Department
Sub-Committee of Board