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  2. Control self-assessment - Wikipedia

    en.wikipedia.org/wiki/Control_self-assessment

    The first step in control self-assessment is to document the organisation's control processes with the aim of identifying suitable ways of measuring or testing each control. The actual testing of the controls is performed by staff whose day-to-day role is within the area of the organisation that is being examined as they have the greatest ...

  3. SOX 404 top–down risk assessment - Wikipedia

    en.wikipedia.org/wiki/SOX_404_top–down_risk...

    There are many approaches to top-down risk assessment. Management may explicitly document control objectives, or use texts and other references to ensure their risk statement and control statement documentation is complete. There are two primary levels at which objectives (and also controls) are defined: entity-level and assertion level.

  4. Internal control - Wikipedia

    en.wikipedia.org/wiki/Internal_control

    Control precision describes the alignment or correlation between a particular control procedure and a given control objective or risk. A control with direct impact on the achievement of an objective (or mitigation of a risk) is said to be more precise than one with indirect impact on the objective or risk. Precision is distinct from sufficiency ...

  5. ISAE 3000 - Wikipedia

    en.wikipedia.org/wiki/ISAE_3000

    An ISAE 3000 report generally consists of a description of the scope, the norm against which the report is tested, a description of the control framework and a detailed description of the risk management system and a control matrix consisting of the risks, the related control objectives and the related controls.

  6. Committee of Sponsoring Organizations of the Treadway ...

    en.wikipedia.org/wiki/Committee_of_Sponsoring...

    Control activities are the policies and procedures that help ensure that management directives are carried out. They help to ensure that the necessary measures are taken to address the risks that may hinder the achievement of the entity's objectives. Control activities occur throughout the organization, at all levels and in all functions.

  7. Hardware-in-the-loop simulation - Wikipedia

    en.wikipedia.org/wiki/Hardware-in-the-loop...

    Testing at or beyond the range of the certain ECU parameters (e.g. Engine parameters etc.) Testing and verification of the system at failure conditions; In the above-mentioned test scenarios, HIL provides the efficient control and safe environment where test or application engineer can focus on the functionality of the controller.