User contributions for Neil thibodaux

16 August 2026

• 01:2401:24, 16 August 2026 diff hist +164 10.11 No edit summary current
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• 01:1901:19, 16 August 2026 diff hist +333 N 10.23 Created page with "'''Control Activities''' '''Principle 10 - Design Control Activities''' '''Attribute 10.23''' -If segregation of duties is not practical within a business process because of limited personnel or other factors, management designs alternative control activities to mitigate the risk of fraud, waste, or abuse in the business process." Tag: Visual edit
• 01:1801:18, 16 August 2026 diff hist +770 N 10.22 Created page with "'''Control Activities''' '''Principle 10 - Design Control Activities''' '''Attribute 10.22''' - Segregation of duties helps prevent fraud, waste, and abuse in the internal control system. Management considers the need to separate control activities related to authority, custody, and accounting of operations to achieve adequate segregation of duties within the entity's business processes. Segregation of duties can mitigate the risk of management override. Management ove..." Tag: Visual edit
• 01:1601:16, 16 August 2026 diff hist +329 N 10.21 Created page with "'''Control Activities''' '''Principle 10 - Design Control Activities''' '''Attribute 10.21''' - Management considers segregation of duties in designing control activities so that incompatible duties are segregated. Where such segregation is not practical, management designs alternative control activities to mitigate the risk." Tag: Visual edit
• 01:1501:15, 16 August 2026 diff hist +1,452 N 10.20 Created page with "'''Control Activities''' '''Principle 10 - Design Control Activities''' '''Attribute 10.20''' - When designing entity-level and transaction control activities, management evaluates the level of precision needed for the business processes to meet the entity's objectives and mitigate related risks. The precision of a control activity refers to how exact the control activity will be in preventing or detecting an unintended event or result. Control activity precision is cl..." Tag: Visual edit
• 01:1401:14, 16 August 2026 diff hist +458 N 10.19 Created page with "'''Control Activities''' '''Principle 10 - Design Control Activities''' '''Attribute 10.19''' - While the information processing objectives are most often associated with financial processes and transactions, information processing objectives can be applied to any activity in an organization. For example, information processing objectives and related control activities can be applied to management's decision-making processes that use nonfinancial data." Tag: Visual edit
• 01:1301:13, 16 August 2026 diff hist +675 N 10.18 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.⁸⁹ Information processing objectives may include the following: * '''Completeness''' - All transactions and events that occur have been properly recorded. * '''Accuracy''' - Data relating to transactions..." Tag: Visual edit
• 01:1101:11, 16 August 2026 diff hist +832 N 10.17 Created page with "'''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 obje..." Tag: Visual edit
• 01:0901:09, 16 August 2026 diff hist +483 N 10.16 Created page with "'''Control Activities''' '''Principle 10 - Design Control Activities''' '''Attribute 10.16''' - Entity-level control activities are controls designed to mitigate risks that have a pervasive effect on an entity's internal control system and may pertain to multiple components. Entity-level control activities may include controls related to the entity's risk assessment process, control environment, service organizations, management override, and performance or analytical..." Tag: Visual edit
• 01:0701:07, 16 August 2026 diff hist +663 10.15 No edit summary Tag: Visual edit
• 01:0601:06, 16 August 2026 diff hist +97 N 10.15 Created page with "'''Control Activities''' '''Principle 10 - Design Control Activities''' '''Attribute 10.15''' -" Tag: Visual edit
• 01:0601:06, 16 August 2026 diff hist +194 N 10.14 Created page with "'''Control Activities''' '''Principle 10 - Design Control Activities''' '''Attribute 10.14''' - Management designs control activities at the appropriate levels in the organizational structure." Tag: Visual edit
• 01:0501:05, 16 August 2026 diff hist +665 N 10.13 Created page with "'''Control Activities''' '''Principle 10 - Design Control Activities''' '''Attribute 10.13''' - There may be rare situations where management determines through its evaluation that a preventive control activity would better mitigate a particular risk but is unable to implement it. In these situations, management strengthens and expedites detective control activities and may also expedite monitoring activities to enable the entity to effectively mitigate the risk to acc..." Tag: Visual edit
• 01:0401:04, 16 August 2026 diff hist +685 N 10.12 Created page with "'''Control Activities''' '''Principle 10 - Design Control Activities''' '''Attribute 10.12''' - Management designs an appropriate mix of preventive and detective control activities to mitigate risks to an acceptable level, prioritizing preventive control activities where appropriate. When designing control activities, management first considers preventive control activities, as they generally offer the most cost-efficient use of resources and are generally effective at..." Tag: Visual edit
• 01:0301:03, 16 August 2026 diff hist +738 N 10.11 Created page with "'''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 wh..." Tag: Visual edit
• 01:0101:01, 16 August 2026 diff hist +799 N 10.10 Created page with "'''Control Activities''' '''Principle 10 - Design Control Activities''' '''Attribute''' '''10.10''' - Control activities can be either preventive or detective. The main difference between preventive and detective control activities is timing, that is, when the control activity occurs within an entity's operations. A preventive control activity is designed to avoid an unintended event or result before it occurs. A detective control activity is designed to discover and t..." Tag: Visual edit
• 00:5900:59, 16 August 2026 diff hist +606 N 10.09 Created page with "'''Control Activities''' '''Principle 10 - Design Control Activities''' '''Attribute''' '''10.09''' - Common categories of information technology control activities and how they align with information processing and information security objectives are illustrated in figure 7.⁸⁴ 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 ma..." Tag: Visual edit
• 00:5800:58, 16 August 2026 diff hist +622 N 10.08 Created page with "'''Control Activities''' '''Principle 10 - Design Control Activities''' '''Attribute''' '''10.08''' - General control activities are designed to mitigate information security risks and are the actions established through policies and procedures that apply to all or a large segment of an entity's information technology. General control activities support the proper operation of the entity's information technology by creating a suitable environment for effective operatio..." Tag: Visual edit
• 00:5700:57, 16 August 2026 diff hist +912 N 10.07 Created page with "'''Control Activities''' '''Principle 10 - Design Control Activities''' '''Attribute''' '''10.07''' - Application and user control activities rely on the entity's information technology. Application control activities are automated control activities that are incorporated directly into application software to achieve the completeness, accuracy, and validity of transactions and data. Application control activities include control activities over the input, processing, a..." Tag: Visual edit
• 00:5500:55, 16 August 2026 diff hist +379 N 10.06 Created page with "'''Control Activities''' '''Principle 10 - Design Control Activities''' '''Attribute''' '''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." Tag: Visual edit
• 00:5400:54, 16 August 2026 diff hist +569 N 10.05 Created page with "'''Control Activities''' '''Principle 10 - Design Control Activities''' '''Attribute''' '''10.05''' - 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 mo..." Tag: Visual edit
• 00:5300:53, 16 August 2026 diff hist +1,230 N 10.04 Created page with "'''Control Activities''' '''Principle 10 - Design Control Activities''' '''Attribute''' '''10.04''' - The common categories of control activities listed in table 1 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. <u>Common Categories of Control Activities</u> * Top-level reviews of actual performance * Reviews by mana..." Tag: Visual edit
• 00:5000:50, 16 August 2026 diff hist +848 N 10.03 Created page with "'''Control Activities''' '''Principle 10 - Design Control Activities''' '''Attribute''' '''10.03''' - Management designs appropriate types of control activities for the entity's internal control system, including the entity's information technology, by considering all aspects of its internal control components, relevant business processes, and operating environment. An entity's internal control is flexible to allow management to tailor control activities to meet the en..." Tag: Visual edit
• 00:4900:49, 16 August 2026 diff hist +1,155 N 10.02 Created page with "'''Control Activities''' '''Principle 10 - Design Control Activities''' '''Attribute''' '''10.02''' - Management designs control activities in response to risks to achieve an effective internal control system. Control activities are the actions management establishes through policies and procedures to specifically mitigate risks to achieving the entity's objectives to acceptable levels. Control activities support all the components of internal control but are particula..." Tag: Visual edit
• 00:4800:48, 16 August 2026 diff hist +614 N 10.01 Created page with "'''Control Activities''' '''Principle 10 - Design Control Activities''' '''Attribute''' '''10.01''' - Management should design control activities to mitigate risks to achieving the entity's objectives to acceptable levels. <u>Attributes</u> The following attributes contribute to the design, implementation, and operating effectiveness of this principle: * Response to Risks * Design of Appropriate Types of Control Activities * Design of Automated and Manual Control..." Tag: Visual edit
• 00:3700:37, 16 August 2026 diff hist +164 9.01 No edit summary current
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• 00:3200:32, 16 August 2026 diff hist +545 N 9.13 Created page with "'''Risk Assessment''' '''Principle 9 - Identify, Analyze, and Respond to Change''' '''Attribute''' '''9.13''' - Further, changing conditions often prompt new risks or changes to existing risks that need to be assessed. As part of analyzing and responding to significant change, management performs a risk assessment to identify, analyze, and respond to any new risks prompted by the changes. Additionally, existing risk assessments may need to be updated to determine whet..." Tag: Visual edit
• 00:3100:31, 16 August 2026 diff hist +263 N 9.12 Created page with "'''Risk Assessment''' '''Principle 9 - Identify, Analyze, and Respond to Change''' '''Attribute''' '''9.12''' - Management also performs ongoing risk assessments as the entity responds to changing conditions to analyze and respond to risks on a real-time basis." Tag: Visual edit