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What is Direct Control vs Test of Control Explained about?

Direct controls are management-implemented measures aimed at mitigating identified risks, while tests of control are audit procedures that evaluate the effectiveness of these controls in preventing material misstatements. Direct controls are ongoing and embedded in operations, whereas tests of control are performed by auditors during specific audit stages. The responsibility for direct controls lies with management, while auditors are responsible for conducting tests of control and documenting their finding

Author

deeyeah06

Language

EN