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Control activities, whether within IT or manual systems, have various objectives and are applied at various organizational and functional levels.
Additional guidance on internal control is contained in Appendix 2. The control environment also includes the governance and management functions and sets the tone of an organization, influencing the control consciousness of its people. A variety of controls are performed to check accuracy, completeness, and authorization of transactions. All entities should have established financial reporting objectives, but primcipes may be recognized implicitly rather than explicitly in small entities.
The concepts underlying control activities in small entities are likely to be similar to those in larger entities, but the formality with which they operate varies. Attributes of those charged with governance include independence from management, their experience and stature, the extent of their involvement and scrutiny of activities, the appropriateness of their actions, the information they receive, the degree to which difficult questions are pirncipes and pursued with management and their interaction with internal and external auditors.
General IT-controls commonly include controls over data center and network operations; system software acquisition, change and maintenance; access security; and application system acquisition, development, and maintenance. The expansion or acquisition of foreign operations carries new and often unique risks that may affect internal control, for example, additional or changed risks from foreign currency transactions.
Management’s close comptanles in operations often will identify significant variances from expectations and inaccuracies in financial data leading to corrective action to the control. The importance of responsibilities of those charged with governance is recognized in codes of practice and other regulations or guidance produced for the benefit of those charged with governance.
Risks can arise or change due to circumstances such as the following: Adoption of new accounting principles or changing accounting principles may affect risks in preparing financial statements.
These controls help ensure that transactions occurred, are authorized, and are completely and accurately recorded and processed.
It is the foundation sysoa effective internal control, providing discipline and structure. Communication also can be made electronically, orally, and through the actions of management.
It includes the extent to which personnel understand how their activities in the financial reporting information system relate to the work comptabkes others and the comprables of reporting exceptions to an appropriate higher level within the entity. The extent to which physical controls intended to prevent theft of assets are relevant to the reliability of financial le preparation, and therefore the audit, depends on circumstances such as when assets are highly susceptible to misappropriation.
Customers implicitly corroborate billing data by paying their invoices or complaining about their charges. In many entities, internal auditors or personnel performing similar functions contribute to the monitoring of an entity’s controls through separate evaluations.
This factor includes how authority and principrs for operating activities are assigned and how reporting relationships and authorization hierarchies are established. It also includes policies relating to appropriate business practices, knowledge and experience of key personnel, and resources provided for carrying out duties. Integrity and ethical values are essential elements of the control environment which influence the effectiveness of the design, administration, and monitoring of other components of internal control.
Incorporating new technologies into production processes or information systems may change the risk associated with internal control.
It involves assessing the design and operation of controls on a timely basis and taking necessary corrective actions. This appendix further explains the above components as they relate to a financial statement audit.
Processing includes functions such as edit and validation, calculation, measurement, valuation, summarization, and reconciliation, whether performed by automated or manual procedures. In addition, a risk assessment process provides the client with a basis for determining how to manage its risks e. Examples of segregation of duties include reporting, reviewing and approving reconciliations and approval and control of documents. An entity’s organizational structure provides the framework within which its activities for achieving entity-wide objectives are planned, executed, controlled, and reviewed.
The appropriateness of an entity’s organizational structure depends, in part, on its size and the nature of its activities. An information system consists of infrastructure physical and hardware componentssoftware, people, procedures, and data. Even companies that have only a few employees, however, may be able to assign their responsibilities to achieve appropriate segregation or, if that is not possible, to use management oversight of the incompatible activities to achieve control objectives.
Integrity and ethical behavior are the product of the entity’s ethical and behavioral standards, how they are communicated, and how they are reinforced in practice. Principfs driven by periodic performance appraisals suscoa the entity’s commitment to the advancement of qualified personnel to higher levels of responsibility.
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For example, if the timeliness and accuracy of bank reconciliations are not monitored, personnel are likely to stop preparing them. Monitoring sysco controls is accomplished through ongoing monitoring activities, separate evaluations, or a combination of the two. Restructurings may be accompanied by staff reductions and changes in supervision and segregation of duties that may change the risk associated with internal control.
Human resource policies and practices relate to recruitment, orientation, training, evaluating, counseling, promoting, compensating, and remedial actions. Control activities are the policies and procedures that help ensure that management directives are carried out, for example, that necessary actions are taken to address risks that threaten the achievement of the entity’s objectives.
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Also, management may consider communications relating to internal control from external auditors in performing monitoring activities. Significant and rapid expansion of operations can strain controls and increase the risk of a breakdown in controls.
Entering into business areas or transactions with which an entity has little experience may introduce new risks associated with internal control. New personnel may have a different focus on or understanding of internal control. An entity’s risk assessment pirncipes is its process for identifying and responding to business risks and the results thereof.