1
Q
C
A
Control Environment
2
Q
R
A
Risk Assessment
3
Q
I
A
Information and Communications Systems
4
Q
M
A
Monitoring
5
Q
E
A
Existing Control Activities
6
Q
Existing Control Activities
A
PAIDTIPS
7
Q
Monitoring
A
Asses the quality of internal control performance over time
* Internal Audit
8
Q
Information and Communications Systems
A
Looking at systems used to process/record/report information
9
Q
Risk Assessment
A
Assessing Risks
10
Q
Control Environment
A
- tone at top
- integrity and ethical values
- commitment to competence
- organizational structure
