Definitions for "Control activities"
Policies and procedures established by management to ensure that the objectives of internal control are met.
One of five components of internal control according to the COSO Internal Control Framework. Also known as Control procedures.
Control activities are the policies and procedures that help ensure management directives are carried out. Those pertinent to an audit include performance reviews, information processing, physical controls and segregation of duties.
Those elements of an organisation that support people in achieving the organisation’s objectives.