Control deficiency

Definition[]

Information system control[]

A control deficiency exists

“

when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis.^[1]

”

References[]

↑ Information Security: Federal Deposit Insurance Corporation Has Made Progress, but Further Actions Are Needed to Protect Financial Data, at 1 n.3.

[1] Information Security: Federal Deposit Insurance Corporation Has Made Progress, but Further Actions Are Needed to Protect Financial Data, at 1 n.3.

[1]