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CONTROLLING5 MIN READ

Sort Issues by First, Second, Third Line

Classify control activities by Three Lines role.

Place each controlling card in the correct bucket. First line management Second line risk/control Third line internal audit Warehouse manager corrects the cycle count procedure Compliance defines minimum evidence for access reviews Internal audit tests whether remediated controls operate effectively AP supervisor trains processors on new vendor-change workflow Controllership challenges whether exception aging is within tolerance Audit reports assurance results to the audit committee

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