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Internal Auditing

One subject I found unclear in this week's reading was focusing on which controls to test when forming a test plan? I understand that the auditor will usually test the key controls to make sure they are performing their tasks. However, besides those controls how does the auditor determine which controls are important enough to test along with the key controls? Also, is there a specific software or technology that the auditor uses to help them decide which controls need to be tested?

Operation Management, Management Studies

  • Category:- Operation Management
  • Reference No.:- M92474675

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