Скачать или смотреть Dear Western with Sunish Mehta: Control Deficiencies

This week's questions: "How do you determine if a control is deficient versus when you'd just issue a performance improvement opportunity to the management (to better execute the control next time)? A key attribute has been missed by the reviewer but based on IA's reperformance there's no financial impact. Would you fail this control?"

"What happens after you find a deficiency? I'm refining our process for failed control tests and want to move beyond just 'they fixed it.' What's your methodology for validating remediation? Do you require a root cause analysis (RCA) before accepting a fix? How do you test the corrective action to ensure it's effective and doesn't just create a new control gap?"

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