Transcription of Guide for Internal Controls V2 - nerc.com
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nerc | Report Title | Report Date I ERO Enterprise Guide for Internal Controls Version 2 September 2017 nerc | ERO Enterprise Guide for Internal Controls Version 2 | July 2017 ii Table of Contents Preface .. iii Introduction .. iv Revision History .. v Internal Controls and Compliance Monitoring ..1 Understanding Internal Controls during CMEP Activities ..2 Approach for Testing Internal Controls ..3 Major Inputs ..3 Evaluation of Design and Implementation ..3 Internal control Design ..3 Using the Work of Others ..4 Internal control Implementation ..4 Finalize Conclusions ..5 Outcome ..5 Reviews and Retests of Internal Controls .
internal controls to assess and draw conclusions on the effectiveness of a registered entity’s internal controls. 2.1 Major Inputs A primary input into internal controlsselecting to test is the results of a registered entity’s IRA.
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Section III - Internal Control Standards, Internal, Standards, Controls, Managers, Internal controls, Of internal, Standards of internal, Standards of Internal Controls, INTERNAL CONTROLS: AICPA - INTERNAL CONTROL, Internal Control, Of internal controls, Internal control standards, Internal Control Standards Standards, Standards of Internal Control