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Topic 7 - Testing Controls, 7.1, 7.2, 7.3, 7.6, 7.5 - Coggle Diagram
Topic 7 - Testing Controls
7.1
the concept of internal control
how it links to audit strategy
its inherent limitations
7.2
internal control objectives
types of internal controls
detective controls
preventative controls
how the auditor uses it to develop specific control objectives
characteristics of satisfactory internal control
7.3
components on internal control
control activities
monitoring of controls
entity's risk assessment process
information system
control environment
7.6
considering the work of an internal auditor
differences between internal auditor and external auditor
evaluation of internal audit
using the services of internal audit
7.5