Page 303 - COSO Guidance Book
P. 303
Knowledge check
2. Which type of controls are not as reliable as other controls but might provide a red flag to employees
involved with a particular system?
a. Tertiary controls.
b. Processing controls.
c. Output controls.
d. Input controls.
3. The following flowchart symbol is
a. Document.
b. Process.
c. Input or output.
d. Manual process.
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