10.18: Difference between revisions
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'''Principle 10 - Design 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. | '''Attribute 10.18''' - When designing transaction control activities, management evaluates information processing objectives to meet the entity's objectives and mitigate related risks. Information processing objectives may include the following: | ||
* '''Completeness''' - All transactions and events that occur have been properly recorded. | * '''Completeness''' - All transactions and events that occur have been properly recorded. | ||
Revision as of 08:49, 26 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. 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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