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Lecture 4
Nearchos A Ioannou
M Acc, ACCA ,CFE
Structure of Lecture
that could
adversely affect the entitys ability to achieve its objectives and
execute its strategies
through the setting of inappropriate objectives and strategies
Information system
ce
s
po ial
ion
g
an
rtin
Re anc
at
pli
er
Components to be
Fin
m
Op
Co
considered:
Monitoring of controls
at the process-level
for each significant
Control activities process, account
Components to be balance, class of
considered: transactions or
The information system
at the entity-level and communication disclosure