Assess control environment, risk assessment, communication and monitoring controls at the top of the organisation.
Scope / period: ___ | Prepared by: ___ | Reviewed by: ___ | Date: ___
Assess the controls that set the tone for the whole organisation. They are often framed using the COSO Internal Control framework; check the current edition and the company's methodology.
A "No" in this area can affect how much testing is needed elsewhere. Record the effect on scope and on the deficiency evaluation.
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