10.03
Control Activities
Principle 10 - Design Control Activities
Attribute 10.03 - Management designs appropriate types of control activities for the entity's internal control system, including the entity's information technology, by considering all aspects of its internal control components, relevant business processes, and operating environment. An entity's internal control is flexible to allow management to tailor control activities to meet the entity's unique needs. The specific control activities used by a given entity may be different from those used by others based on several factors. These factors could include specific threats the entity faces and the risks involved, differences in objectives, managerial judgment, size and complexity of the entity, operational environment, and sensitivity and value of data.
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