- What are dependent controls?
- What are the 3 COSO internal control objectives?
- What are the control frameworks?
What are dependent controls?
IT Dependent Manual Controls – These are processes that are manually performed by individuals, but rely on computer generated information.
What are the 3 COSO internal control objectives?
Internal Control Goals
The COSO framework divides internal control objectives into three categories: operations, reporting and compliance.
What are the control frameworks?
A control framework is a data structure that organizes and categorizes an organization's internal controls, which are practices and procedures established to create business value and minimize risk.