10.18: Difference between revisions

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Created page with "'''Control Activities''' '''Principle 10 - Design Control Activities''' '''Attribute 10.18''' - When designing transaction control activities, management evaluates information processing objectives to meet the entity's objectives and mitigate related risks.<sup>89</sup> Information processing objectives may include the following: * '''Completeness''' - All transactions and events that occur have been properly recorded. * '''Accuracy''' - Data relating to transactions..."
 
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* '''Accuracy''' - Data relating to transactions and events are properly and timely recorded.
* '''Accuracy''' - Data relating to transactions and events are properly and timely recorded.
* '''Validity''' - All recorded transactions and events actually occurred, are related to the entity, and were executed according to prescribed procedures.
* '''Validity''' - All recorded transactions and events actually occurred, are related to the entity, and were executed according to prescribed procedures.
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Latest revision as of 01:27, 16 August 2026

Control Activities

Principle 10 - Design Control Activities

Attribute 10.18 - When designing transaction control activities, management evaluates information processing objectives to meet the entity's objectives and mitigate related risks.89 Information processing objectives may include the following:

  • Completeness - All transactions and events that occur have been properly recorded.
  • Accuracy - Data relating to transactions and events are properly and timely recorded.
  • Validity - All recorded transactions and events actually occurred, are related to the entity, and were executed according to prescribed procedures.

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