Principle 10 - Design Control Activities - Revision history

Kelly at 01:17, 14 August 2026

2026-08-14T01:17:50Z

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	The list is not all inclusive and may not include all categories of control activities that an entity may need.		The list is not all inclusive and may not include all categories of control activities that an entity may need.

	===== Common Categories of Control Activities =====		==== Common Categories of Control Activities ====

	* Top-level reviews of actual performance		* Top-level reviews of actual performance
	* Reviews by management at the functional or activity level		* Reviews by management at the functional or activity level

Kelly: /* 10.04 */

2026-08-14T01:17:05Z

10.04

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	==== <span id="10.04"></span>'''10.04''' ====		==== <span id="10.04"></span>'''10.04''' ====
	The common categories of control activities listed ~~in table 1 [omitted]~~ illustrate the range and variety of control activities that may be useful to management.		The common categories of control activities listed illustrate the range and variety of control activities that may be useful to management.

	The list is not all inclusive and may not include all categories of control activities that an entity may need.		The list is not all inclusive and may not include all categories of control activities that an entity may need.

Kelly: /* 10.04 */

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 The list is not all inclusive and may not include all categories of control activities that an entity may need.
-(ADD TABLE)
+===== Common Categories of Control Activities =====
 === <span id="10.3"></span>10.3 Design of Automated and Manual Control Activities ===

Kelly at 01:12, 14 August 2026

2026-08-14T01:12:10Z

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	==== <span id="10.09"></span>'''10.09''' ====		==== <span id="10.09"></span>'''10.09''' ====
	Common categories of information technology control activities and how they align with information processing and information security objectives are illustrated in figure 7. The common categories of information technology control activities listed in figure 7 are meant only to illustrate the range and variety of control activities that may be useful to management. This list is not all inclusive and may not include all information technology control activities that an entity may need.[[File:10.09-fig-7.png\|center\|~~800x800px~~\|thumb\|'''Figure 7:''' Common Categories of Information Technology Control Activities]]		Common categories of information technology control activities and how they align with information processing and information security objectives are illustrated in figure 7. The common categories of information technology control activities listed in figure 7 are meant only to illustrate the range and variety of control activities that may be useful to management. This list is not all inclusive and may not include all information technology control activities that an entity may need.[[File:10.09-fig-7.png\|center\|1000x1000px\|thumb\|'''Figure 7:''' Common Categories of Information Technology Control Activities]]

	=== <span id="10.4"></span>10.4 Design of Preventive and Detective Control Activities ===		=== <span id="10.4"></span>10.4 Design of Preventive and Detective Control Activities ===

Kelly at 01:10, 14 August 2026

2026-08-14T01:10:47Z

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	==== <span id="10.09"></span>'''10.09''' ====		==== <span id="10.09"></span>'''10.09''' ====
	Common categories of information technology control activities and how they align with information processing and information security objectives are illustrated in figure 7. The common categories of information technology control activities listed in figure 7 are meant only to illustrate the range and variety of control activities that may be useful to management. This list is not all inclusive and may not include all information technology control activities that an entity may need.		Common categories of information technology control activities and how they align with information processing and information security objectives are illustrated in figure 7. The common categories of information technology control activities listed in figure 7 are meant only to illustrate the range and variety of control activities that may be useful to management. This list is not all inclusive and may not include all information technology control activities that an entity may need.[[File:10.09-fig-7.png\|center\|800x800px\|thumb\|'''Figure 7:''' Common Categories of Information Technology Control Activities]]

	~~'''Figure 7:''' Common Categories of Information Technology Control Activities~~
	[[File:10.09-fig-7.png\|center\|800x800px]]

	=== <span id="10.4"></span>10.4 Design of Preventive and Detective Control Activities ===		=== <span id="10.4"></span>10.4 Design of Preventive and Detective Control Activities ===

Kelly at 23:16, 13 August 2026

2026-08-13T23:16:43Z

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	Common categories of information technology control activities and how they align with information processing and information security objectives are illustrated in figure 7. The common categories of information technology control activities listed in figure 7 are meant only to illustrate the range and variety of control activities that may be useful to management. This list is not all inclusive and may not include all information technology control activities that an entity may need.		Common categories of information technology control activities and how they align with information processing and information security objectives are illustrated in figure 7. The common categories of information technology control activities listed in figure 7 are meant only to illustrate the range and variety of control activities that may be useful to management. This list is not all inclusive and may not include all information technology control activities that an entity may need.

	~~(FIGURE~~ 7)		'''Figure 7:''' Common Categories of Information Technology Control Activities
			[[File:10.09-fig-7.png\|center\|800x800px]]

	=== <span id="10.4"></span>10.4 Design of Preventive and Detective Control Activities ===		=== <span id="10.4"></span>10.4 Design of Preventive and Detective Control Activities ===

Kelly at 21:59, 13 August 2026

2026-08-13T21:59:04Z

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	Control activities can be designed and implemented in an automated, partially automated, or a manual manner. Automated control activities may be wholly or partially performed using the entity’s information technology. Manual control activities are performed by individuals without relying on the entity’s information technology. Automated control activities tend to be more reliable because they are less susceptible to human error and are typically more efficient.		Control activities can be designed and implemented in an automated, partially automated, or a manual manner. Automated control activities may be wholly or partially performed using the entity’s information technology. Manual control activities are performed by individuals without relying on the entity’s information technology. Automated control activities tend to be more reliable because they are less susceptible to human error and are typically more efficient.

	==== <span id="10.05"></span>'''10.05''' ====		==== <span id="10.06"></span>'''10.06''' ====
	Management designs information technology control activities to support the operation and security of the entity’s information technology and automated business processes. Information technology control activities consist of general, application, and user control activities.		Management designs information technology control activities to support the operation and security of the entity’s information technology and automated business processes. Information technology control activities consist of general, application, and user control activities.

Kelly at 21:58, 13 August 2026

2026-08-13T21:58:15Z

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	(ADD TABLE)		(ADD TABLE)

	=== span id="10.3"></span>10.3 Design of Automated and Manual Control Activities ===		=== <span id="10.3"></span>10.3 Design of Automated and Manual Control Activities ===

	==== <span id="10.05"></span>'''10.05''' ====		==== <span id="10.05"></span>'''10.05''' ====

Kelly at 21:57, 13 August 2026

2026-08-13T21:57:26Z

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Kelly at 21:50, 13 August 2026

2026-08-13T21:50:52Z

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