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, this shall constitute a deficiency in the designof controls.The assurance practitioner shall accumulate deficiencies in the designof controls, other than those which are clearly trivial,and identify any compensating controls in the design which may mitigate those deficiencies in achieving the identified control objectives. The existence of compensating controls maybe identified during the course of the engagement even if they were not identified in the design at the outset. The assurance practitioner shall assess the design deficiencies and determine whether they have a material impact on achieving the control objectives on which the assurance practitioner is required to conclude.
Misstatements in the Descriptionof the System
If misstatements, such as insufficient detail to meet the needs of users or controls are described differently to the controls designed,are identified by the assurance practitioner in the description of the system, the assurance practitioner shall advise the responsible party of those inaccuracies, inadequacies or omissions, other than those which are clearly trivial. The assurance practitioner shall provide the responsible party with the opportunity to amend the description, unless prohibited by legislation or the terms of the engagement, so that it reflectsthe system as designed at a point in time and/or during the period. 66.If the responsible party declines to amend the description when misstatements are identified, the assurance practitioner shall consider the materiality of the misstatements and their impact on the assurance conclusion. If the assurance conclusion is to be modified with respect to the fair presentation of the description of the system, the assurance practitioner shall consider whether the description can provide a basis for testing the design, implementation or operating effectiveness of the system.
Deficienciesin Implementationof Controls
The assurance practitioner shall accumulate any deficienciesin implementation of controls as designed, identified during the engagement, other thanthose which are clearly trivial,and assess whether the combined deficiencieswill have a material impact on the implementation of controls as designed.
Deviations in Operating Effectiveness of Controls
The assurance practitioner shall investigate the nature and cause of any deviationsfrom the design identified in the operation of the controls, other than those which are clearly trivial,and shall determine whether identified deviations are within the expected rate of deviation and are acceptable; therefore, the testing that has been performed provides an appropriate basis for a reasonable or limited assurance conclusion, as applicable,that the control operatedeffectively throughout the period.
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additional testing of the control or of other compensating or indirect controls is necessary to reach a reasonable or limited assurance conclusion,as applicable,on whether the controls relative to a particular control objective operatedeffectively throughout the period;or the testing that has been performed provides an appropriate basis for a reasonable or limited assurance conclusion,as applicable,that the control/sdid not operate effectively throughout the period.
The assurance practitioner shall accumulate deviationsin the operating effectiveness of controls identified during the engagement, other than those which are clearly trivial, and identify any compensatingcontrols which may mitigate those deviations.