insurance

service organisation’s

August 10, 2020 Admin 0

Reports on service organisation’s controls relevant to the security, availability, processing integrity, confidentiality or privacy of the information processed or stored for userentities in order […]

insurance

Preparing the Assurance Report

August 10, 2020 Admin 0

The assurance practitioner shall prepare the assurance reportin accordance with for attestation engagements and shall also apply those requirements for direct engagements. ads the disting […]

insurance

controls to mitigate

August 9, 2020 Admin 0

responsibility for establishing and maintaining the entity’s system, including identifying the risks that threaten achievement of the identifiedcontrol objectives,and designing,implementing and maintaining controls to mitigatethose […]

insurance

Work Performed by an Assurance

August 9, 2020 Admin 0

When the assurance practitioner plans to use the work of anassurance practitioner’s expert, the assurance practitionershall complywith the requirements Work Performed by Another Assurance Practitioner […]

insurance

the relevant control

August 9, 2020 Admin 0

In the extremely rare circumstances when the assurance practitioner considers a deviation discovered in a sample to be an anomaly and no other deviationshave been […]

insurance

Evaluating the Evidence Obtained

August 9, 2020 Admin 0

Where the assurance practitioner is unable to identify controls which are suitable or controls as designed are not suitable to achieve the identified control objective/s, […]

insurance

The objectives identified,

August 9, 2020 Admin 0

When reporting on operating effectiveness over the period, the assurance practitioner shall test those controls that the assurance practitioner has determined are necessary to achieve […]

insurance

Reasonable Assurance

August 9, 2020 Admin 0

In assessing the suitability of the designofcontrols, the assurance practitioner shall, at a minimum: makeenquiriesof management or others within the entity regarding how the controls […]

he assurance practitione

August 9, 2020 Admin 0

Inplanning the engagement, the assurance practitioner shall determine whether the entity has an internal audit function. If so the assurance practitioner shall obtain an understandingof […]

insurance

Planning and Performing

August 9, 2020 Admin 0

In applying professional scepticism, the assurance practitioner shall recognise the possibility that a deficiency in design, misstatement in the description of the system, deficiency in […]