8 INTERNAL CONTROL ?Definition ?Duty
?mgt (CEO) ?Board
?Internal auditor ?Employee
?External person
Components of Internal control-ISA315
?Control environment
?Risk assessment
?Information and communication
?Control activities
?Monitoring
Control Environment Integrity and Ethical Values Commitment to Competence Participation by those charged with governance Management’s Philosophy and Operating Style Organizational Structure Assignment of Authority and Responsibility Human Resources Policies and Practices Entity’s risk assessment
process
?Identifying BR relevant to financial reporting objectives
?Estimating the significance of the risk ?Assessing the likelihood of their occurrence
?Deciding upon actions to address those risks
F8Auditandassurance毕博迁移课程chapter 9 Internal conol
8INTERNALCONTROL?Definition?Duty?mgt(CEO)?Board?Internalauditor?Employee?ExternalpersonComponentsofInternalcontrol-ISA315?Controlenvironment<
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