পদ্ধতির তুলনা করুন

	অভ্যন্তরীণ নিয়ন্ত্রণ মূল্যায়ন	অডিটিং-এ বিশ্লেষণাত্মক পদ্ধতি
ক্ষেত্র	হিসাববিজ্ঞান	হিসাববিজ্ঞান
পরিবার	MCDM	MCDM
উদ্ভবের বছর	1992	1983
প্রবর্তক	The Committee of Sponsoring Organizations of the Treadway Commission (COSO)	American Institute of Certified Public Accountants (AICPA)
ধরন	Comprehensive control evaluation framework	Audit procedure methodology
মৌলিক উৎস	The Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2013). Internal Control – Integrated Framework. COSO Publications.	American Institute of Certified Public Accountants (AICPA). (2015). Analytical Procedures. AU-C Section 520. AICPA Professional Standards.
অপর নাম	COSO Framework, Control Design Testing, Internal Control Assessment	Analytical Review, Ratio Analysis, Trend Analysis
সম্পর্কিত	4	4
সারসংক্ষেপ	Internal Control Evaluation is a systematic methodology for assessing the design and effectiveness of an entity's internal control system using the COSO Integrated Framework. Developed by the Committee of Sponsoring Organizations of the Treadway Commission, this approach evaluates five interrelated components—control environment, risk assessment, control activities, information and communication, and monitoring—to determine whether controls are adequate to prevent and detect errors and fraud.	Analytical procedures are evaluations of financial information made by studying plausible relationships among both financial and non-financial data. Rather than testing individual transactions, auditors develop expectations about what numbers should be and compare them to actual results, investigating significant differences. This approach is both required during audit planning and is often more cost-effective than detailed transaction testing.