10.17: Difference between revisions
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=== Jamie's Story === | |||
No examples are available to illustrate governance gaps for this attribute. | |||
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No examples are available to illustrate governance gaps for this attribute. | |||
Latest revision as of 09:35, 22 August 2026
Control Activities
Principle 10 - Design Control Activities
Attribute 10.17 - Transaction control activities are controls that directly mitigate information processing risks in the entity's business processes. The term transaction tends to be associated with business processes addressing reporting objectives (e.g., financial transactions), while the term activity is more often associated with business processes addressing operations or compliance objectives. In the Green Book, "transactions" and "transaction control activities" can cover both transactions and activities. Management may design a variety of transaction control activities for business processes, which may include verifications, reconciliations, authorizations and approvals, physical control activities, and supervisory control activities.
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- Index of Attributes
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Jamie's Story
No examples are available to illustrate governance gaps for this attribute.
Election Anomalies
No examples are available to illustrate governance gaps for this attribute.
