ACCOUNTING 6600 Design and Operation Effectiveness

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January 1st, 2018

Design and Operation EffectivenessThere are a variety of procedures an auditor can perform to test design effectiveness. Describe how an auditor should test the operating effectiveness of a control by determining whether the control is operating as designed and whether the person performing the control possesses the necessary authority and competence to perform the control effectively. How would the control objectives differ in a smaller, less complex company versus a larger, more complex company?

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