ACCOUNTS AND TRANSACTIONS Real Recorded Property measured Charged to the right account Summarized posted timely ACTIVITIES AND RISKS

ACCOUNTS AND TRANSACTIONS Real Recorded Property measured Charged to the right account Summarized posted timely CONTROLS,OBJECTIVES, ACTIVITIES AND RISKS Duplicated transactions or balances Omitted transactions Use of incorrect amounts Postings to the wrong account Incorrect totals and summaries Not posted to general ledger Recorded in the wrong period