Three Categories of Entity-Level Controls
{"Image DocumentName": "Three Categories of Entity-Level Controls", "Image ImageDescription": "1. Have an important, but indirect effect on the likelihood that a misstatement will be detected or prevented on a timely basis. 2. Monitor the effectiveness of other controls; might identify breakdowns in lower-level controls but not at a level of precision that would sufficiently address the risk of material misstatements. 3. Operate at a level of precision that would adequately prevent or detect on a timely basis misstatements to one or more relevant assertions.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}