10.11

Control Activities

Principle 10 - Design Control Activities

Attribute 10.11 - Management evaluates the purpose of the control activity as well as the likelihood of an unintended event or result occurring and the magnitude of impact it would have on the entity in achieving its objectives. Management may design both preventive and detective control activities to effectively mitigate the risks to achieving the objectives, particularly in circumstances where the risk of an unintended event or result occurring is high. Generally, the higher the risk of an unintended event or result occurring, the stronger or more robust the control activities need to be to effectively mitigate the higher risk to acceptable levels.

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