Which would be a compensating control to mitigate risks resulting - ProProfs Discuss
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Which would be a compensating control to mitigate risks resulting from an inadequate segregation of duties?

Asked by Hemangdoshi, Last updated: Apr 21, 2024

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hemangdoshi99

hemangdoshi

hemangdoshi99
Hemangdoshi

Answered Dec 03, 2017

Batch control reconciliations

Explanation: Batch control reconciliations are an example of compensating controls. Other examples of compensating controls are transaction logs, reasonableness tests, independent reviews and audit trails, such as console logs, library logs and job accounting date. Sequence checks and check digits are data validation edits, and source documentation retention is an example of a data file control.

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