Part 1 – Section C.1 Risk assessment and controls

[Hameed]

CMA1.C1.a. demonstrate an understanding of internal control risk assessment and the management of internal control risk

CMA1.C1.b. explain how a company’s organizational structure, policies, objectives, and goals, as well as its management philosophy and style, influence the scope and effectiveness of the control environment

CMA1.C1.c. demonstrate an understanding of how the organizational structure defines the key areas of authority and responsibility

CMA1.C1.d. identify the Board of Directors’ responsibilities with respect to ensuring that the company is operated in the best interest of shareholders

CMA1.C1.e. describe how internal controls are designed to provide reasonable assurance regarding achievement of an entity’s objectives involving

(i) effectiveness and efficiency of operations

(ii) reliability of financial reporting, and

(iii) compliance with applicable laws and regulations

CMA1.C1.f. identify reasons why personnel policies and procedures, particularly with the employment and promotion of competent personnel, are integral to an efficient control environment

CMA1.C1.g. define and give examples of segregation of duties

CMA1.C1.h. identify and explain why the following four types of functional responsibilities should be performed by different organizations or people:

(i) authority to execute transactions

(ii) recording transactions

(iii) custody of assets involved in the transactions, and

(iv) periodic reconciliations of the existing assets to recorded amounts

CMA1.C1.i. demonstrate an understanding of the importance of independent checks and verification

CMA1.C1.j. identify examples of safeguarding controls

CMA1.C1.k. explain how the use of pre-numbered forms, as well as specific policies and procedures detailing who is authorized to receive specific documents, is a means of control

CMA1.C1.l. define inherent risk, control risk, and detection risk

CMA1.C1.m. demonstrate an understanding that risk encompasses both the total dollar value of assets that are exposed to loss, as well as the probability that such a loss will occur

CMA1.C1.n. state that controls designed to prevent fraud make perpetration of fraud more difficult, but they are not complete insurance against fraud

CMA1.C1.o. identify the major internal control provisions of the Foreign Corrupt Practices Act

CMA1.C1.p. identify the major internal control provisions of Sarbanes-Oxley

[aaz998]

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[khaledsml]

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