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Compliance test of control is performed to measure the likelihood of errors occurring and going undetected and to reduce the amount of substantive testing during audit exercise.
Agreed with the answers to colleagues
Audit Procedures
To ensure that adequate internal controls exist to protect the business’s assets and resources, the organisation should carry out a risk assessment.This would involve identifying the threats to the systems, the vulnerability of system components and likely impact of an incident occurring. Then he should identify counter-measures to reduce the level of exposure to an acceptable level. To do this, he must balance the risks identified with the cost of implementing controls.
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