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What are the differences between Soft Controls and Hard Controls?

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Question added by Asham Al Masri CIA CMA CFE CRMA CCSA CC , Internal Audit Manager , Fadaat Media
Date Posted: 2017/04/27
colette harb
by colette harb , Head of Assurance , Dubai Airports

Soft controls relate to the intangible aspects of business ethics, values, empowerement, commitment to values...

Hard controls are those specified in policies and procedures, job descriptions, delegation of authority matrix...

Adewale Badejoko
by Adewale Badejoko , Audit Manager , Standard Chartered Bank

Soft controls are the culture and behaviour of employees and management while hard controls are the exixtence, the design and operative effectiveness of standard frameworks.

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