Encyclopedia

Monitoring of Controls in Auditing


95. Monitoring of control means refers to the process of evaluating the effective functioning of the internal control system over time. It includes regular assessment of the organization and operation of control means, and implementing necessary corrective actions with regard to control means due to changes in operating conditions. Management carries out monitoring of control means through continuous activities, separate assessments or a combination of both. Continuous monitoring is usually part of the normal management activities of the audited entity in the form of ongoing guidance and supervision.

Source: Government Decree of the Russian Federation dated 23.09.2002 No. 696 (as amended on 22.12.2011) "On Approval of Federal Rules (Standards) of Audit Activities"

Морфология

Род

Понятие «мониторинг средств контроля в аудите» мужского рода.

Склонение и число

Падеж Единственное число Множественное число
Р мониторинга средств контроля в аудите мониторингов средств контроля в аудите
Д мониторингу средств контроля в аудите мониторингам средств контроля в аудите
В мониторинг средств контроля в аудите мониторинги средств контроля в аудите
Т мониторингом средств контроля в аудите мониторингами средств контроля в аудите
П мониторинге средств контроля в аудите мониторингах средств контроля в аудите
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