Templates for Control Books follow the same general structure of the other object books. Refer to the General Tags section for general tags. This section will describe tags that are specific to controls.
Tags in this section start from the root array “objects” and are within the “object” object.
| Tag | Description |
|---|---|
| {keyControl} | Boolean for the key control attribute |
| {frequency} | The frequency classification of the control |
| {effectStyle} | Preventive or detective control |
| {operationType} | Manual or computer control |
| {itControl} | Boolean value for whether the control is an IT control or not |
| {itControlType} | The type of IT control |
| {itAssertionCompleteness} | IT control assertion – boolean value for completeness |
| {itAssertionAccuracy} | IT control assertion – boolean value for accuracy |
| {itAssertionValidity} | IT control assertion – boolean value for validity |
| {itAssertionAuthorization} | IT control assertion – boolean value for authorization |
| {internalEnvironment} | COSO component – boolean value for internal environment |
| {objectiveSetting} | COSO component – boolean value for objective setting |
| {eventIdentification} | COSO component – boolean value for event identification |
| {riskAssessment} | COSO component – boolean value for risk assessment |
| {riskResponse} | COSO component – boolean value for risk response |
| {informationCommunication} | COSO component – boolean value for information & communication |
| {monitoring} | COSO component – boolean value for monitoring |
| {controlActivities} | COSO component – boolean value for control activities |
| {controlActivityType} | COSO component – control activity type |
| {existenceOccurrence} | Financial Assertion – boolean value for existence & occurence |
| {completeness} | Financial Assertion – boolean value for completeness |
| {rightsObligations} | Financial Assertion – boolean value for rights & obligations |
| {presentationDisclosure} | Financial Assertion – boolean value presentation & disclosure |
| {valuationAllocation} | Financial Assertion – - boolean value for valuation & allocation |
| {accuracy} | Financial Assertion – boolean value under Value & Allocation for accuracy |
| {classification} | Financial Assertion – boolean value under Value & Allocation for classification |
| {timingCutOff} | Financial Assertion – boolean value under Value & Allocation for timing or cut-off |
| {postingSummarization} | Financial Assertion – boolean value under Value & Allocation for posting & summarization |
| {detailTieIn} | Financial Assertion – boolean value under Value & Allocation for detail tie-in |
| {realizableValue} | Financial Assertion – boolean value under Value & Allocation for realizable value |
| {balanceSheet} | Financial Statements Impacted – Balance Sheet |
| {retainedEarnings} | Financial Statements Impacted – Retained Earnings |
| {incomeStatement} | Financial Statements Impacted – Income Statement |
| {cashFlowStatement} | Financial Statements Impacted – Cash Flow Statement |
| {financialStatement} | Financial Statements Impacted – Financial Statement |
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