Chapter 3. Project Scoping
CHAPTER SUMMARYProvide guidance on applying the risk-based, top-down approach to determine which controls should be included within the scope of management's evaluation of internal control. Provide additional guidance on entity-level controls and related control objectives that typically are included within the project scope, including: Corporate culture Personnel policies Information technology general controls Risk identification Monitoring Provide guidance on identifying significant activity-level controls and control objectives |
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