ابدأ بالتواصل مع الأشخاص وتبادل معارفك المهنية

أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.

متابعة

What is difference between hard controls and soft control, provide 2 examples for each?

user-image
تم إضافة السؤال من قبل Almutaz Bakry Sidahmed , Internal Audit Manager , Banan real estate
تاريخ النشر: 2014/05/07
waleed  Ali
من قبل waleed Ali , Head

In brief and summary: soft controls like Moral, ethical and religious values, while hard controls  is other control such as segregation of duties, & physical control (lock , Safe, etc).

 

Muhammad Javed ACA
من قبل Muhammad Javed ACA , Chief Audit Executive , Leejam Sports Company

In earlier years Auditors only used to evaluate hard controls but with development of Information Technology and Controls research soft controls evolved. Hard controls based on people and soft controls are based on systems. Hard controls include authorisations, approvals, reconciliations and delegations while soft controls include code of conduct, ethical culture and Integrity. Soft controls are subjective in nature as it is difficult to test them and hard controls are ojective in nature as it is easy to test them.