The difference between the amount, classification, presentation, or disclosure

Compare two or more items with each other or compare an item with a policy, and perform a follow-up

The susceptibility of an assertion to a misstatement, due to error or fraud, that could be material before consideration of any related controls.

The controls management has over the reviews conducted by management or other kinds of estimates.

The risk that a material misstatement will not be prevented or detected on a timely basis by an entity's internal controls.

Control activities over the processes to populate, update, and maintain the accuracy, completeness and validity of IUC.

Describes the action of taking a transaction or event through an established and usually routine set of procedures or steps.

Affirms that a transaction is valid and takes form of an approval by higher level management.

An action or activity taken to prevent or detect misstatements within the process.

The action to bring data into agreement.