Page 17 - Audit Day 3 - Class Slides

Control activities

• authorisation;

• performance reviews;
• information processing;
• physical controls; and

• segregation of duties.

• Always remember that you should mainly discuss the control activities
that are most relevant to the given scenario.

• What is the difference between identifying a weakness, describing the
risk and making a recommendation?

• Weakness When identifying a weakness, you merely state

whether an existing control is being performed incorrectly, and/or

if an internal control (relevant to the scenario) is not being performed at
all.