A. Control test
B. Substantive test
A. Follow-Up by Independent Assurance
B. Follow-Up by Targeted Review
C. Follow-Up by Process Owner
A. Objectivity, competence and fallibilism
B. Objectivity, independence and freedom
C. Independence, objectivity and diligence
A. Board
B. Internal Controls
C. Risk Management
D. Compliance
E. Information Security
F. Any and all of these roles can conduct assurance activities given the proper purpose and parameters.
G. Management
H. Operators
I. Senior Management
J. Internal Audit
