CCH Audit Automation
Key Controls
This document outlines the management of Key Controls within the Audit Automation system. It details key control maintenance, including design, implementation, testing, and linking controls to financial statement assertions. Users can add, edit, and customize controls through various interfaces and track their testing status. The document highlights the importance of controlling auditing processes, ensuring quality checks, and linking controls to relevant sources. It also discusses the automated entry of controls from process flows and the quality-assurance mechanisms ensuring that control testing procedures are satisfactorily defined for audit sign-off.