Page 101 - Microsoft Word - 00 P1 IW Prelims.docx
P. 101

Internal control systems





                            Effective internal control systems





               3.1  Elements of an effective internal control system







                           Information and
                           communication                                  Risk assessment


















                           Elements of an                                      Control
                          effective internal                                 environment
                           control system




















                          Control activities                                 Monitoring

















                                                                                                       95
   96   97   98   99   100   101   102   103   104   105   106