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AS5 |
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9780470170922 Sarbanes-Oxley internal controls; effective auditing with AS5, CobiT and ITIL. Although, strictly speaking, the replacement of AS2 with AS5 was a PCAOB, and not an SEC, initiative, it is too significant to be overlooked in this article. AS5 complements the SEC interpretive guidance to management and includes the following key points: ** Risk assessment underlies the entire audit process, ** Evaluation of entity-level controls can result in increasing or decreasing the testing that otherwise would be performed on controls at the process, transaction or application levels. |
AS5 |
As-sudd As-sudd As-Sulta Al-Wataniyya Al-Filastiniyya As-Sunnah Foundation of America as-told-to as-welded As. AS/400 AS/400 AS/400 Advocacy Group AS/400 Integrated PC Server AS/AP AS/NZS AS/OT-BUS AS/R AS/RS AS/S AS/SVE AS/U AS1 AS11 AS2 AS3 as31 AS3AP AS400 AS400 AS5 AS56AS90 ASA ASA ASA ASA ASA ASA 1 ASA 2 ASA 3 ASA 4 ASA 5 ASA 6 Asa C. Garrett Memorial Library ASA classification ASA classification health ASA classification health ASA classification health ASA classification health asa dulcis ASA film speed Asa foetida Asa foetida Asa Gray Asa Gray Asa Gray Award Asa Gray Award ASA I ASA I ASA I&E | |||||
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