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Google Keyword Rankings for : how do auditors test internal controls
1
https://gocardless.com/en-us/guides/posts/what-are-tests-of-control-in-auditing/
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https://gocardless.com/en-us/guides/posts/what-are-tests-of-control-in-auditing/
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2
https://www.accountingtools.com/articles/what-are-tests-of-controls.html
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https://www.accountingtools.com/articles/what-are-tests-of-controls.html
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3
https://www.journalofaccountancy.com/issues/2019/jul/evaluating-internal-control.html
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https://www.journalofaccountancy.com/issues/2019/jul/evaluating-internal-control.html
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4
https://cpahalltalk.com/test-of-controls/
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5
https://pcaobus.org/oversight/standards/archived-standards/pre-reorganized-auditing-standards-interpretations/details/Auditing_Standard_13
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https://pcaobus.org/oversight/standards/archived-standards/pre-reorganized-auditing-standards-interpretations/details/Auditing_Standard_13
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6
https://www.ispartnersllc.com/blog/five-types-testing-methods-used-audits/
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https://www.ispartnersllc.com/blog/five-types-testing-methods-used-audits/
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7
https://www.wikiaccounting.com/audit-internal-control-testing/
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https://www.wikiaccounting.com/audit-internal-control-testing/
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8
https://linfordco.com/blog/audit-procedures-testing/
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https://linfordco.com/blog/audit-procedures-testing/
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9
https://www.wolterskluwer.com/en/expert-insights/testing-internal-controls-audit-tools-that-help
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https://www.wolterskluwer.com/en/expert-insights/testing-internal-controls-audit-tools-that-help
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10
https://www.auditboard.com/blog/tips-evaluating-internal-control-deficiencies/
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https://www.auditboard.com/blog/tips-evaluating-internal-control-deficiencies/
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11
https://kirkpatrickprice.com/video/auditing-basics-auditors-test-controls/
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12
https://www.icaew.com/insights/-/media/corporate/files/technical/iaa/documenting-and-testing-internal-controls---issues-that-continue-to-challenge-auditors.ashx
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https://www.icaew.com/insights/-/media/corporate/files/technical/iaa/documenting-and-testing-internal-controls---issues-that-continue-to-challenge-auditors.ashx
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13
https://methodology.eca.europa.eu/aware/GAP/Pages/CA-FA/Examination/Tests-of-controls.aspx
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https://methodology.eca.europa.eu/aware/GAP/Pages/CA-FA/Examination/Tests-of-controls.aspx
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14
https://www.mossadams.com/articles/2021/09/including-it-control-testing-in-audits
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https://www.mossadams.com/articles/2021/09/including-it-control-testing-in-audits
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15
https://us.aicpa.org/content/dam/aicpa/research/standards/auditattest/downloadabledocuments/au-00318.pdf
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https://us.aicpa.org/content/dam/aicpa/research/standards/auditattest/downloadabledocuments/au-00318.pdf
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16
https://audit.ucsf.edu/internal-controls
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17
https://smallbusiness.chron.com/checklist-evaluate-internal-controls-3799.html
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18
https://corporatefinanceinstitute.com/resources/accounting/internal-controls/
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https://corporatefinanceinstitute.com/resources/accounting/internal-controls/
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19
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20
https://www.diligent.com/insights/grc/controls-testing/
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21
https://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f1/technical-articles/internal-controls.html
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https://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f1/technical-articles/internal-controls.html
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22
https://www.ifac.org/system/files/downloads/a019-2010-iaasb-handbook-isa-330.pdf
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23
https://www.smartcapitalmind.com/what-is-an-audit-test.htm
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https://www.smartcapitalmind.com/what-is-an-audit-test.htm
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24
https://www.auditnet.org/audit-library/auditnet-internal-controls-primer
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https://www.auditnet.org/audit-library/auditnet-internal-controls-primer
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25
https://thebusinessprofessor.com/accounting-taxation-and-reporting-managerial-amp-financial-accounting-amp-reporting/timing-of-tests-of-controls-definition
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https://thebusinessprofessor.com/accounting-taxation-and-reporting-managerial-amp-financial-accounting-amp-reporting/timing-of-tests-of-controls-definition
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26
https://www.fdic.gov/regulations/safety/manual/section4-2.pdf
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https://www.fdic.gov/regulations/safety/manual/section4-2.pdf
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27
https://www.occ.gov/publications-and-resources/publications/comptrollers-handbook/files/internal-control-question-verif-procedures/pub-ch-internal-controls-questionnaire.pdf
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https://www.occ.gov/publications-and-resources/publications/comptrollers-handbook/files/internal-control-question-verif-procedures/pub-ch-internal-controls-questionnaire.pdf
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28
https://accountinguide.com/test-of-controls/
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https://accountinguide.com/test-of-controls/
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29
https://www.bdo.com/insights/assurance/corporate-governance/understanding-internal-control-over-financial-repo
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30
https://www.raddllc.com/audit-procedure-9-types-of-testing-methods-you-need-to-know/
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https://www.raddllc.com/audit-procedure-9-types-of-testing-methods-you-need-to-know/
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31
https://www.jstor.org/stable/30243472
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https://www.jstor.org/stable/30243472
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32
https://study.com/academy/lesson/types-of-audit-tests-definition-how-to-choose.html
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https://study.com/academy/lesson/types-of-audit-tests-definition-how-to-choose.html
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33
https://egrove.olemiss.edu/cgi/viewcontent.cgi?article=1055&context=dl_aia
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https://egrove.olemiss.edu/cgi/viewcontent.cgi?article=1055&context=dl_aia
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34
https://highered.mheducation.com/sites/0077418654/student_view0/ebook/chapter8/chbody1/the_auditors__consideration_of_internal_control_in_an_it_environment.htm
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https://highered.mheducation.com/sites/0077418654/student_view0/ebook/chapter8/chbody1/the_auditors__consideration_of_internal_control_in_an_it_environment.htm
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35
https://www.oreilly.com/library/view/accounting-information-systems/9781118162309/c07-17.html
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https://www.oreilly.com/library/view/accounting-information-systems/9781118162309/c07-17.html
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36
https://tipalti.com/en-eu/icfr-internal-control-over-financial-reporting/
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https://tipalti.com/en-eu/icfr-internal-control-over-financial-reporting/
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37
https://www.osc.state.ny.us/files/local-government/publications/pdf/managements-responsibility-for-internal-controls.pdf
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https://www.osc.state.ny.us/files/local-government/publications/pdf/managements-responsibility-for-internal-controls.pdf
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38
https://weaver.com/blog/how-auditors-assess-internal-controls
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https://weaver.com/blog/how-auditors-assess-internal-controls
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39
https://www.acilearning.com/blog/testing-key-controls-and-sox-compliance/
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https://www.acilearning.com/blog/testing-key-controls-and-sox-compliance/
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40
https://en.wikipedia.org/wiki/Internal_control
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https://en.wikipedia.org/wiki/Internal_control
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41
https://vonyaglobal.com/insights/internal-audit-checklist-order-processing/
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https://vonyaglobal.com/insights/internal-audit-checklist-order-processing/
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42
https://stonebridgebp.com/library/uncategorized/why-internal-controls-and-reviews-are-needed/
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https://stonebridgebp.com/library/uncategorized/why-internal-controls-and-reviews-are-needed/
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43
https://www.accountingscholar.com/test-internal-controls.html
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https://www.accountingscholar.com/test-internal-controls.html
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44
https://quizlet.com/505826753/audit-ch-9-flash-cards/
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https://quizlet.com/505826753/audit-ch-9-flash-cards/
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45
https://apps.fldfs.com/fsaa/internal_controls.aspx
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https://apps.fldfs.com/fsaa/internal_controls.aspx
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46
https://www.csu.edu/internalaudit/auditprocess.htm
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https://www.csu.edu/internalaudit/auditprocess.htm
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47
https://enterslice.com/internal-control-audit
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https://enterslice.com/internal-control-audit
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48
https://www.chegg.com/flashcards/audit-ch-5-8eaf3f20-0242-49b9-8ed0-23131f2dab1d/deck
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https://www.chegg.com/flashcards/audit-ch-5-8eaf3f20-0242-49b9-8ed0-23131f2dab1d/deck
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49
http://archives.cpajournal.com/2005/505/essentials/p22.htm
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http://archives.cpajournal.com/2005/505/essentials/p22.htm
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50
https://www.carrtegra.com/2016/05/test-internal-controls/
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https://www.carrtegra.com/2016/05/test-internal-controls/
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51
https://corpgov.law.harvard.edu/2019/07/08/emerging-technologies-risk-and-the-auditors-focus/
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https://corpgov.law.harvard.edu/2019/07/08/emerging-technologies-risk-and-the-auditors-focus/
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52
https://meridian.allenpress.com/aisej/article/14/1/15/441032/IT-General-Controls-Testing-Assessing-the
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https://meridian.allenpress.com/aisej/article/14/1/15/441032/IT-General-Controls-Testing-Assessing-the
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53
https://bvi.gov.vg/content/are-internal-auditors-responsible-internal-controls
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54
https://www.iia.org.au/sf_docs/default-source/technical-resources/iia-whitepaper_control-assessment-a-framework.pdf?sfvrsn=2
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https://www.iia.org.au/sf_docs/default-source/technical-resources/iia-whitepaper_control-assessment-a-framework.pdf?sfvrsn=2
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55
https://obamawhitehouse.archives.gov/omb/circulars_a123_rev
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https://obamawhitehouse.archives.gov/omb/circulars_a123_rev
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56
https://www.azauditor.gov/sites/default/files/InternalControlandComplianceReportsUserGuide2019.pdf
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https://www.azauditor.gov/sites/default/files/InternalControlandComplianceReportsUserGuide2019.pdf
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57
https://onlinelibrary.wiley.com/doi/pdf/10.1002/9781119204206.oth01
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https://onlinelibrary.wiley.com/doi/pdf/10.1002/9781119204206.oth01
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58
https://www.dfa.cornell.edu/controller/internalcontrols/designing
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https://www.dfa.cornell.edu/controller/internalcontrols/designing
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59
https://opentuition.com/acca/aa/audit-tests-difference-tests-control-substantive-tests/
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https://opentuition.com/acca/aa/audit-tests-difference-tests-control-substantive-tests/
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60
https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/advisory/ey-are-your-internal-controls-in-harmony-with-your-business-unlocked.pdf
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61
https://a2q2.com/part-8-controls-testing-design-effectiveness-and-operating-effectiveness-demystifying-sox-404-auditing-standard-5/
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https://a2q2.com/part-8-controls-testing-design-effectiveness-and-operating-effectiveness-demystifying-sox-404-auditing-standard-5/
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62
https://www.bartleby.com/questions-and-answers/why-do-auditors-typically-test-internal-controls-at-an-interim-audit-date-o-more-effective-to-test-a/66c18d5b-b2fa-4b23-aa64-8e19cda8477b
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63
https://www.justice.gov/sites/default/files/ag/legacy/2009/11/16/internal-control-finreporting.pdf
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https://www.justice.gov/sites/default/files/ag/legacy/2009/11/16/internal-control-finreporting.pdf
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64
https://www.internalaudit.iastate.edu/process
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https://www.internalaudit.iastate.edu/process
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65
https://home.ubalt.edu/ntsbagga/web/300_sp11_web/rais12_SM_CH11.docx
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https://home.ubalt.edu/ntsbagga/web/300_sp11_web/rais12_SM_CH11.docx
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66
https://www.cpacanada.ca/-/media/site/operational/rg-research-guidance-and-support/docs/01758-rg-implementation-tool-auditors-common-pitfalls-cas-330-may-2018.pdf?la=en&hash=C8D0A134BE5EEB5F6F722051B388B5699663B327
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https://www.cpacanada.ca/-/media/site/operational/rg-research-guidance-and-support/docs/01758-rg-implementation-tool-auditors-common-pitfalls-cas-330-may-2018.pdf?la=en&hash=C8D0A134BE5EEB5F6F722051B388B5699663B327
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67
https://www.thecaq.org/wp-content/uploads/2019/05/caq_guide_internal_control_over_financial_reporting_2019-05.pdf
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https://www.thecaq.org/wp-content/uploads/2019/05/caq_guide_internal_control_over_financial_reporting_2019-05.pdf
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68
https://www.tasbo.org/news/interim-audit-procedures-why-we-perform-them-and-what-to-do
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https://www.tasbo.org/news/interim-audit-procedures-why-we-perform-them-and-what-to-do
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69
https://www.in.gov/ig/files/Risk-Assessment-and-Audit-Planning_Joyce.pdf
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https://www.in.gov/ig/files/Risk-Assessment-and-Audit-Planning_Joyce.pdf
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70
https://static.careers360.mobi/media/uploads/froala_editor/files/Risk-Assessment-and-Internal-Control.pdf
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https://static.careers360.mobi/media/uploads/froala_editor/files/Risk-Assessment-and-Internal-Control.pdf
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71
https://www.gfoa.org/materials/internal-control-deficiencies-in-audits
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https://www.gfoa.org/materials/internal-control-deficiencies-in-audits
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72
https://www.gao.gov/assets/a-gagas-2.pdf
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https://www.gao.gov/assets/a-gagas-2.pdf
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73
https://www.universalcpareview.com/ask-joey/how-to-test-whether-proper-segregation-of-duties-exist/
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https://www.universalcpareview.com/ask-joey/how-to-test-whether-proper-segregation-of-duties-exist/
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74
https://www.sec.gov/rules/final/33-8238.htm
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75
https://viewpoint.pwc.com/dt/us/en/aicpa/ps/ps-pcaob/2013-11/maps/75/ef/1b47cc7391170581322490398fc0f123/6d67f451a7f3f19d88895ce68e1df614/AuditingReorganized/Audit_procedures/f201188e82e4e11d8acf5907bce32ab7/0207ad607b087f99aaffb2b4a5bf1552/Testing_controls/10f4b1178a76abf5f10c2f6ee5254e84.html
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76
https://www.accountinghub-online.com/test-of-controls/
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https://www.accountinghub-online.com/test-of-controls/
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77
https://hyperproof.io/resource/internal-audits-how-to-conduct-one/
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https://hyperproof.io/resource/internal-audits-how-to-conduct-one/
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78
https://www.plantemoran.com/explore-our-thinking/insight/2007/02/documenting-effective-internal-controls--not-just-for-public-companies
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https://www.plantemoran.com/explore-our-thinking/insight/2007/02/documenting-effective-internal-controls--not-just-for-public-companies
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79
https://cpab-ccrc.ca/docs/default-source/thought-leadership-publications/covid-19-understanding-internal-control-in-the-audit-en.pdf?sfvrsn=a29facd5_40
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https://cpab-ccrc.ca/docs/default-source/thought-leadership-publications/covid-19-understanding-internal-control-in-the-audit-en.pdf?sfvrsn=a29facd5_40
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80
https://www.workiva.com/sites/workiva/files/pdfs/thought-leadership/intersection-of-internal-and-external-audit-greg-wilson-white-paper-20170619-j5998.pdf
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https://www.workiva.com/sites/workiva/files/pdfs/thought-leadership/intersection-of-internal-and-external-audit-greg-wilson-white-paper-20170619-j5998.pdf
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81
https://www.fhwa.dot.gov/reports/htffy06/iarexibit1.htm
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https://www.fhwa.dot.gov/reports/htffy06/iarexibit1.htm
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82
https://www.csus.edu/indiv/p/pforsichh/documents/05generalinternalcontrol-notes.pdf
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https://www.csus.edu/indiv/p/pforsichh/documents/05generalinternalcontrol-notes.pdf
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83
https://goriouxsiam.com/2021/01/09/what-are-the-4-audit-approaches/
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https://goriouxsiam.com/2021/01/09/what-are-the-4-audit-approaches/
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84
https://www.ojp.gov/ncjrs/virtual-library/abstracts/evaluating-internal-control-edp-electronic-data-processing-audits
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https://www.ojp.gov/ncjrs/virtual-library/abstracts/evaluating-internal-control-edp-electronic-data-processing-audits
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85
https://case.edu/compliance/sites/case.edu.compliance/files/2018-03/Common-Internal-Audit-Findings-and-How-to-Avoid-Them-05-2-11.pdf
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