Lastly, to finalize and plan for an effective system of internal controls, your audit team must identify manual and automated SOX IT controls. For the automated controls identified, you should evaluate whether the underlying system is in scope for ITGC testing, which will impact your overall testi...
ITGC IT general control IT 一般控制 精选资料 Key control 关键控制点 KPI Key performance 绩效考核 indicator Management 管理层(关于财务报表) assertions 的认定 Management 管理层自我评估 self-assessment Manual controls 手工控制 Material weakness 重大控制缺陷 Monitoring 监控 Narrative 流程描述 NASDAQ National ...
26、)输入控制inquiry询问Inspection检查Internal audit committee内部审计委员会Internal control内部控制ICFRInternal control over financial reporting与财务报告相关的内部控制IFRSInternational financial reporting standards国际财务报告准则ITGCIT general controlIT一般控制Key control关键控制点KPIKey performance indicator绩效考核...
ITGCITgeneralcontrol KPIKeyperformanceindicator 精品学习资料---收集网络如有侵权 请联系 网站删除 精品学习资料---收集网络 如有侵权 请联系 网站删除 Managementself-assessment NASDAQNationalassociationofsecuritiesdealersautomatedquotati ons NYSENewYorkstockexchange 精品学习资料---收集网络如有侵权 请联系 网站删除...
automatic controls 系统控制 business unit 业务单元 change control （针对系统变更的）控制 checklist 检查事项清单 Code of Conduct 员工行为准则 Compensation Committee 薪酬委员会 C,A,V,R Completeness, Accuracy, Validity, Access restriction 完整，准确，有效，访问限制 C,EO,RO,VA,PD Completeness, Existence ...
The software enables you to store all your risks and controls in one place. You can build acontrol libraryby importing data from Excel or using the tool’sSOX COSO and SOX ITGCframeworks. Centralizing these controls reduces the chance of your missing anything that could make you non-compliant...
• Conduct all compliance related activities on designing, reviewing, monitoring, assessing and helping refinement of IT SOX relevant controls (ITGC, ITAC) and key reports to ensure they are well established, documented, and followed.
generalcontrol一般控制keycontrol关键控制点kpikeyperformanceindicator绩效考核managementassertions管理层关于财务报表的认定managementselfassessment管理层自我评估manualcontrols手工控制materialweakness重大控制缺陷monitoring监控narrative流程描述nasdaqnationalassociationsecuritiesdealersautomatedquotations全美证券商协会自动报价系统简称...
的内部控制IFRSInternationalFinancialReportingStandards国际财务报告准则ITGCITgeneralcontrolIT一般控制keycontrol关键控制点KPIKeyPerformanceIndicator绩效考核managementassertions管理层(关于财务报表)的认定ManagementSelf-Assessment管理层自我评估manualcontrols手工控制materialweakness重大控制缺陷Monitoring监控narrative流程描述NASDAQ...
Control Matrices (RCM), and 3) relevant Policies and Procedures with supporting forms/templates and ITGC test results), which should be thesame as what auditor requirefor their Walkthrough. (See my SaaS O2CFlow-Chartexample:Apply the Top-Down, Risk-Based Approach to the Process Level Controls...