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COSO-ICF-C3 Control Activities Fixed Assets Depreciation July 2015

Name

COSO-ICF-C3 Control Activities Fixed Assets Depreciation July 2015

Description

COSO - Integrated Internal Control Framework
COSO CONTROL COMPONENT: CONTROL ACTIVITIES
COSO CONTROL OBJECTIVE: OPERATIONS - Fixed Assets Depreciation.
COSO ORGANIZATION LEVEL OF RESPONSIBILITY: BUSINESS UNITS AND ACTIVITY LEVEL

Control Objectives:
1) Depreciation charges are accurately calculated.
2) Depreciation charges are accurately recorded.
3) All depreciation charges are recorded in the appropriate period.
4) Only valid changes are made to the fixed asset register in timely manner and Transactions and events are properly recorded.
5) Transactions and activities are properly authorized.

Standard (Non-IT) Audit Program

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