Control activities - Analysis grids

This volume is intended first and foremost as a tool for students learning the techniques involved in understanding and evaluating internal control in the context of auditing financial statements. In fact, during «practical» applications, the use of pre-established grids can help to formalize judgments relating to internal control assessments. This can serve as a basis for subsequent transposition to other situations. The first moments of taking control procedures into account can therefore prove to be moments of reflection in the complex learning process of internal control judgment. This volume focuses on «control activities», one of the components of internal control that is often at the heart of the most frequent operations handled by entities. We also present the contribution of the other components of internal control, using diagrams and tables.

This book can also be used by anyone interested in the subject of auditing, and particularly in control activities. The analysis grids can also be used by non-audit specialists to assess the quality of internal control for an entity's day-to-day operations. They can also be used to identify possible solutions to certain control shortcomings.