Live briefing
Everything about Entity-level control
Management control
An entity-level control is a control that helps to ensure that management directives pertaining to the entire entity are carried out. These controls are the second level to understanding the risks of an organization. Generally, entity refers to the entire company. Wikipedia →
🧠Start here: a 6-step reading path
- Read the overview: Entity-level controlA 5-minute orientation
- Pick up a classic book: Air pollutionThe most-reprinted book on the subject
- Read the landmark paper: PCAOB inspections: An analysis of entity-level and application-level control audit deficienciesCited 11 times
- Go sideways: Committee of Sponsoring Organizations of the Treadway CommissionA closely related topic
- Go sideways: SOX 404 top–down risk assessmentA closely related topic
đź“– Definitions
No dictionary entry for this exact phrase.
🏆 Landmark papers (most cited)
đź“š Books worth reading
- 📕Air pollutionUnited States. General Accounting Office · 1985
Software EngineeringRoger S. Pressman, Bruce Maxim · 1982- 📕SSADM Version 4 FormsNcc · 1989
Database system conceptsAbraham Silberschatz · 1997- 📕Complying with Sarbanes-Oxley section 404Lynford Graham · 2010
The Conspirators HierarchyJohn Coleman · 1992
Pension financeM. Barton Waring · 2011
Treaty Occupationay ToxicologySuelen Queiroz · 2010
Ranked by number of editions on Open Library, a rough measure of how lasting a book is.
đź”— Related topics
- Committee of Sponsoring Organizations of the Treadway Commission The Committee of Sponsoring Organizations of the Treadway Commission (COSO) is an organization that develops guidelines for businesses to evaluate internal…
- SOX 404 top–down risk assessment In financial auditing of public companies in the United States, SOX 404 top–down risk assessment (TDRA) is a financial risk assessment performed to comply…
- Internal control Internal control, as defined by accounting and auditing, is a process for assuring of an organization's objectives in operational effectiveness and efficiency…
- Audit An audit is an "independent examination of financial information of any entity, whether profit-oriented or not, irrespective of its size or legal form…
- Fraud deterrence Fraud deterrence has gained public recognition and spotlight since the 2002 inception of the Sarbanes-Oxley Act. Of the many reforms enacted through Sarbanes-Ox…
- Auditor's report An auditor's report is a formal opinion, or disclaimer thereof, issued by either an internal auditor or an independent external auditor as a result of…
- Information technology controls Information technology controls (or IT controls) are specific activities performed by persons or systems to ensure that computer systems operate in a way…
- Internal audit Internal auditing is an internally-administered assurance and consulting activity designed to add value and improve an organization's operations. It helps…