Conditions - Annexure G

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Control Environment: The control environment sets the tone for the organisation, influencing the control consciousness of its people. This component is thefoundation for all other components of internal control, providing discipline and structure.ObjectiveReference toapplication(<strong>Annexure</strong> F)Key control activitiesAdministratorKey ControlsAuditProceduresFindings andexceptionsnotedExplanationformmanagementin respect ofexceptionsCommunication andenforcement of integrityand ethical values(including code ofconduct and anti-fraudprograms)1(a)1(e)Documented ethical and behaviouralstandards / policies and procedures arecommunicated and reinforced to ensureethical behaviour in the organisation.Management has documented andimplemented policies and procedures toensure that the business ofadministration is registered with thenecessary authorities.6
Commitment tocompetence anddevelopment of people2222Management establish and enforcestandards for employing the competentand trained individuals – emphasis oneducational background, prior workexperience, past accomplishments andevidence of integrity and ethicalbehaviour.Managing executives possess thenecessary knowledge and skill toperform the business of administrationManagement is committed todevelopment of personnel and providespersonnel with access to trainingprograms necessary to perform theirassigned duties.Management monitors the performanceof the staff in terms of training needs andtraining results and takes remedial actionwhere necessary7
Page 1 and 2: ANNEXURE GMANAGEMENT REPRESENTATION
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Page 8 and 9: Management’sphilosophy and operat
Page 10 and 11: Risk Assessment: Every entity faces
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Page 14 and 15: Effective contributionmanagement10,
Page 16 and 17: Effective general ITcontrol16(e), 2
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Page 22 and 23: organisation. Thisrepresents the
Page 24 and 25: and data (Security)controls(The pro

Conditions - Annexure G

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