{"id":108971,"date":"2021-08-04T15:31:09","date_gmt":"2021-08-04T15:31:09","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=4030e754ab5a08e8d21791c86deaa897"},"modified":"2021-08-04T15:31:09","modified_gmt":"2021-08-04T15:31:09","slug":"understanding-internal-control-in-a-smaller-isa-audit","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=108971","title":{"rendered":"Understanding internal control in a smaller ISA audit"},"content":{"rendered":"<p>Understanding and documenting internal control has always been a challenging area in smaller entity audits. This guide helps auditors to understand the requirements in this area and addresses common questions from auditors such as how to evaluate the control environment and deal with the entity\u2019s information system.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Understanding and documenting internal control has always been a challenging area in smaller entity audits. This guide helps auditors to understand the requirements in this area and addresses common questions from auditors such as how to evaluate the c&#8230;<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/108971"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=108971"}],"version-history":[{"count":1,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/108971\/revisions"}],"predecessor-version":[{"id":108972,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/108971\/revisions\/108972"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=108971"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=108971"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=108971"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}