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Auditing the Control Environment

The IIA has just released guidance on this critical area (by way of full disclosure, I was on the development team). By the way, the term “Control Environment” refers to the COSO Internal Control Framework layer, not the entire system of internal control.

Members can obtain a copy at http://www.theiia.org/download.cfm?file=63005.

I am interested in hearing your views:

  1. Do you agree with the description of the importance of the Control Environment?
  2. Is the guidance useful with respect to determining what to include in the audit plan?
  3. Is the guidance on how to audit the Control Environment useful?
  4. On a scale of 0 (useless) to 5 (brilliant), how would you rate it?
If you don’t mind, please share your thoughts on my IIA blog at http://www.theiia.org/blogs/marks/. That way, we can concentrate the discussion in a single place for a richer conversation.
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