1
Q
ORC
A
Objectives
Reporting
Compliance
2
Q
CRIME
A
Control environment Risk assessment Control activities Information and communication Monitoring activities
3
Q
EBOCA
A
Ethical Values Board Independence and oversight Organizational structure Competence Accountability
4
Q
Risk Assessment
A
Specify objectives
Analyze risk
Fraud potential
Assess changes
5
Q
Info and communication
A
Obtain and use info
Internally communicate
External communication
6
Q
Monitoring activities
A
Separate & Ongoing eval
Deficiencies communicated
7
Q
Existing control activities
A
Control Activities- select and develop
Technology controls
Policies and procedures
8
Q
Control Environment
A
eBOCA
9
Q
Risk Assessment
A
SAFR
10
Q
Information and communication
A
OIE
11
Q
Monitoring activities
A
SO D
12
Q
Existing control activities
A
CA T P
COSO
flashcards
Decks in class (2)
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