[IT] 수동 Control vs. 자동 Control

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Manual controls may be more suitable

where judgment and discretion are required,

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such as

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(1) for large, unusual, or nonrecurring transactions;

 

(2) for circumstances where misstatements are difficult to define, anticipate, or predict;

 

(3) in changing circumstances that require a control response outside the scope of an existing automated control; and

 

(4) in monitoring the effectiveness of automated controls.

 

 

 

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자동으로 하는게 좋은 경우

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Automated controls are suitable for circumstances that require a high degree of accuracy.