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Control and Assurance In e-commerce: Privacy, Integrity and Security at eBayRongRuey Duh, National Taiwan University Karim Jamal, University of Alberta Sham Sunder, Yale University April 24, 2001,
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Control and assurance refers to the processes and procedures put in place to ensure that a company's operations are conducted effectively and efficiently, and that financial information is accurate and reliable.
Control and assurance reports are typically filed by companies that are subject to regulatory requirements or have stakeholders who require assurance on the company's internal controls and financial reporting.
Control and assurance reports are typically prepared by internal audit teams or external auditing firms who assess the company's internal controls and financial reporting processes.
The purpose of control and assurance is to provide assurance to stakeholders that a company's operations are conducted in compliance with regulations and that financial information is reliable and accurate.
Control and assurance reports typically include an assessment of the company's internal controls, financial reporting processes, and any identified weaknesses or areas for improvement.
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