Document control activities for general computer controls
You can use CX-4.2.2 to describe the Information Technology (IT) environment and general computer controls for each location.
- The table at the top of the form lets you provide additional details about software applications.
- Under the transactions, selectView Optional Activity-level Control Formto view a list of specific control activities related to the IT environment. It can be used to further document your understanding of controls and to indicate controls that you plan to test.
Identified Risks
As you complete the form, consider whether any risks that could result in material misstatement of the financial statements exist. If so, select
Add Risk
to enter the risk.Related Content
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Document audit area and financial close and reporting control activities
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