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Keep in mind: Figuring out whether a control has been implemented means figuring out whether the control exists and whether the business is using it. The treatments to determine whether a control has been carried out may be carried out in connection with the examination of its design. Treatments carried out to determine whether a control has been carried out consist of inquiry of suitable personnel, in combination with observation of the application of controls or assessment of documents.

21. Internal control over financial reporting can be explained as including the following elements:11/ The control environment, The company's risk evaluation procedure, Details and interaction, Control activities, and Tracking of controls. 22. Management may use an internal control structure with components that vary from the components determined in the preceding paragraph when developing and maintaining the company's internal control over financial reporting.

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12/ For incorporated audits, Auditing Requirement No. 5, states, "The auditor must utilize the same ideal, acknowledged control framework to perform his or her audit of internal control over financial reporting as management uses for its annual assessment of the efficiency of the business's internal control over financial reporting."13/ If the auditor uses an ideal, recognized internal control structure with parts that vary from those listed in the preceding paragraph, the auditor ought to adapt the requirements in paragraphs 2336 of this requirement to adhere to the components in the framework utilized.

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The auditor ought to acquire an understanding of the company's control environment, consisting of the policies and actions of management, the board, and the audit committee worrying the business's control environment. 24. Obtaining an understanding of the control environment consists of assessing: Whether management's approach and running style promote efficient internal control over monetary reporting; Whether sound integrity and ethical values, especially of top management, are established and comprehended; and Whether the board or audit committee comprehends and exercises oversight duty over monetary reporting and internal control.

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In an integrated audit of financial declarations and internal control over financial reporting, Auditing Requirement No. 514/ explains the auditor's responsibility for evaluating the control environment. 25. If the auditor identifies a control deficiency15/ in the company's control environment, the auditor needs to examine the degree to which this control deficiency is indicative of a fraud threat element, as discussed in paragraphs 65-66 of this requirement.