Revision question on imternal control system – NBAA may 2019

Auditors have a responsibility to communicate deficiencies in internal control as per the requirements of ISA 265: Communicating Deficiencies in Internal Control to those Charged with Governance and Management. In particular, significant deficiencies in internal controls must be communicated in writing to those charged with governance.


Explain any five matters the auditor should consider in determining whether a deficiency in internal controls is significant.

5 thoughts on “Revision question on imternal control system – NBAA may 2019”

Leave a Comment

Your email address will not be published. Required fields are marked *

%d bloggers like this: