Types of Control Assessments Applied in Control Practice
The problems of the internal audit assessments are not based only on the different concepts of this term existing in practice, but are also the result of the unsolved different classification criteria for the types of control assessments. The assessments applied in the control practice are varied in nature. This stems from the specifics of the control, which can be manifested in different shapes and types, as well as being transformed from one form into another. The variety of control assessments is also related to the fact that a significant part of them is not regulated and is not sufficiently scientifically researched. Figure 3.1 presents the main criteria for the classification of control assessments.
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