COVID-19: Control environment considerations has been saved
Article
COVID-19: Control environment considerations
Impact on Third Party Assurance
There is limited precedent as to how COVID-19 will affect organisations’ control environments. Many organisations are experiencing discrete financial “shocks” and broader day-to-day disruptions that are directly challenging their risk, control, and defence models. This documents lists examples of affected areas, key questions, and considerations based on early client discussions.
