Stud ~ Unit 11 - 1~ anK an cl ca ~h e,~cJe.. 0
Inhe rent risk (IR)
COS\-'\
SCJ\Q.S
Control risk (CR)
Detection risk (DR)
R,· ! K ~ o f fQ ch 0 g
R,t\\ ~ a ffe tt,~ g r eue.{)t-~ / co &n I
banK .
&o\~ & l &a\ or,~~ ~ wocaei
A. r-,c'"'c,\ou~ Cll{n ~c,\~~ -1' prof its. f\. ovex -~tCl te bo\o nce s -
and '1' curr ~1 u~~~\ -\-o ,ro~H .)\/e manipu\otlf'Cj ba\onc.,es tu g·,"e
I
1 { ct\iOS- .
I u~_tt~ ~ i 01\J r Q
I
~ acco unt~ -
6. <hon ,eu\o t'\pq Wt- off l (o~h ~a\es ... <o. f,c..b lt;OU ~ bCJn
~ ; a i oflon oncl <~l'"e \es i fa\J ourab \e , rQ ~ n·,p u I C,\te o a\
anee .1 /
p'icrul'e to redu ce vcl\u e of- ~-o ut ' co11u.c1'on ~(j-we.e.n -emp1o~Q.Q ~
c. Und el&t ore IOCIU deb t ollow or)(_ e-' C· Wincl0\111 dreL Siflq ~ i0te,n
t\ol"l ol
t p(Of°i'ti. and relate.cl ro:na!. ~~"i pul otion of- t\ri~ relo tioos rup
\-\'le cu <ten t
I D. ''It ou n cl cnp 11
Tf O Ma u,on i - 1:, e.twe.e.n oct I cir, e,e:!. 1r,
I
reco (din 9 trnn w vtion !. W1'€.I' e . 05 u~J- ~
and c.u1 rerH li obil\\ -i es
1,hex ~ i~ no ~l'\o mic, be.,0efi~ sect ion of SOFP. ~Cj ➔ pre_,por-e-
onu ~+ex E:f 1 ~U\pnW"" out- no-\
re.Aeo&i"'1 \-"1e, \)oymoot
Inhe rent risk (IR)
COS\-'\
SCJ\Q.S
Control risk (CR)
Detection risk (DR)
R,· ! K ~ o f fQ ch 0 g
R,t\\ ~ a ffe tt,~ g r eue.{)t-~ / co &n I
banK .
&o\~ & l &a\ or,~~ ~ wocaei
A. r-,c'"'c,\ou~ Cll{n ~c,\~~ -1' prof its. f\. ovex -~tCl te bo\o nce s -
and '1' curr ~1 u~~~\ -\-o ,ro~H .)\/e manipu\otlf'Cj ba\onc.,es tu g·,"e
I
1 { ct\iOS- .
I u~_tt~ ~ i 01\J r Q
I
~ acco unt~ -
6. <hon ,eu\o t'\pq Wt- off l (o~h ~a\es ... <o. f,c..b lt;OU ~ bCJn
~ ; a i oflon oncl <~l'"e \es i fa\J ourab \e , rQ ~ n·,p u I C,\te o a\
anee .1 /
p'icrul'e to redu ce vcl\u e of- ~-o ut ' co11u.c1'on ~(j-we.e.n -emp1o~Q.Q ~
c. Und el&t ore IOCIU deb t ollow or)(_ e-' C· Wincl0\111 dreL Siflq ~ i0te,n
t\ol"l ol
t p(Of°i'ti. and relate.cl ro:na!. ~~"i pul otion of- t\ri~ relo tioos rup
\-\'le cu <ten t
I D. ''It ou n cl cnp 11
Tf O Ma u,on i - 1:, e.twe.e.n oct I cir, e,e:!. 1r,
I
reco (din 9 trnn w vtion !. W1'€.I' e . 05 u~J- ~
and c.u1 rerH li obil\\ -i es
1,hex ~ i~ no ~l'\o mic, be.,0efi~ sect ion of SOFP. ~Cj ➔ pre_,por-e-
onu ~+ex E:f 1 ~U\pnW"" out- no-\
re.Aeo&i"'1 \-"1e, \)oymoot
