DAY 85 OF 100 AUDIT LESSONS · Risk & Controls
Key Control Indicators Tell You Whether Controls Are Holding
A control indicator can reveal deterioration before repeated failures become normal.
Why this matters
Monitor measures that show whether critical controls are operating as intended.
Take it into your next audit
Do not treat this lesson as theory. Connect it to the process objective, the risk, the control and the evidence available. Ask what the lesson changes about the way you plan, test, discuss or report your work.
Auditribe takeaway: Monitor measures that show whether critical controls are operating as intended.
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