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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.
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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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