Audit Techniques: Assessing Soft Controls


Control self-assessment can be a powerful tool to address repeat audit findings.

An increase in repeat findings often is an indication that the root cause of a control weakness has not been addressed adequately. Frequently when auditors provide similar recommendations, the root causes of these control weaknesses can be traced to human factors. Consider the five P’s of effective controls for organizational success: One may design a well-conceived policy, a well-designed program aligned with the policy, effective procedures to implement the program, and well-suited practices for following the policy. However, if the organization’s people do not follow those practices, it defeats the work of implementing the policy.

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