Definition of “Control” under IFRS 10
Definition of “Control”โ under IFRS 10 By Adil Khan Manager Audit and Assurance Services,Mazars Abu Dhabi, UAE This article focuses exclusively on the definition of โthe Controlโ as defined under IFRS 10 โConsolidated Financial Statementsโ. The change to the definition of control in IFRS…
Control Performance Coefficient: a key control selection criterion
Control Performance Coefficient: A key control selection criterion By Mikhail Ben Rabah, CIA, CRMA, CFE Government Audit Manager, Presidency of the Government, Tunisia Selecting a control as a risk response is not an easy task for most organizations. Balancing control costs and benefits is a…
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