Audit Procedures in Response To Assessed Risks: Test of Controls
Audit Procedures in Response To Assessed Risks: Test of Controls
Audit Procedures in Response To Assessed Risks: Test of Controls
AUDIT PROCEDURES IN
RESPONSE TO ASSESSED RISKS:
TEST OF CONTROLS
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The operation of
internal controls
1. Parallel simulation
2. Test data
3. Integrated test facility
4. Continuous monitoring of online real time
systems
Auditor obtain
evidence that
control operated
effectively at that
point in time
Auditor tests
controls
throughout
the period
Auditor obtains
evidence about
operating
effectiveness
during the period
of time
Additional Consideration