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cyberk cyberk
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A year ago
Since the rules cannot address all circumstances, the Code includes a conceptual framework approach for members to use to evaluate threats to compliance. Using this framework,

▸ the first step is to discuss the threat with the client's management team.

▸ all threats must be completely eliminated.

▸ safeguards can be used to eliminate any threat.

▸ more than one safeguard may be necessary.
Textbook 
Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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brassgodbrassgod
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A year ago
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