‭ ome control concepts‬ S ‭Below are some perspectives on auditing. The two ultimate checks are shown for‬ ‭each point of view.‬ ‭ irect relationship with the quantities to be checked:‬ D ‭Direct controls‬‭the control that focuses through observation on the activities to be controlled‬ ‭themselves. The purpose of this check is to check whether the activities are carried out in‬ ‭accordance with the task assignment, which must be drawn up in detail for this purpose.‬ I‭ndirect control on‬‭the other hand, is the control that focuses on the product or result‬ ‭of the activity to be controlled. This involves checking whether the product or the result‬ ‭meets the set requirements, thereby indirectly checking the activities underlying the‬ ‭product or the result.‬ ‭ eaning of the check:‬ M ‭Formal controls‬‭the inspection to check whether the stated regulations have been‬ ‭met. This concerns formal requirements that are generally given by means of‬ ‭instructions, task descriptions, etc.‬ ‭ aterial controls‬‭the inspection to verify whether the responsible action or situation‬ M ‭has indeed taken place or exists, and is also permissible or acceptable from a‬ ‭business economics point of view.‬ ‭Direction of control:‬ ‭ ositive controls‬‭the check that focuses on the correctness of the data to be checked. What‬ P ‭m atters is whether the information has been accounted for or recorded correctly (i.e. not too‬ ‭early), and whether the action on which the accounting or booking was based was carried‬ ‭out correctly and by the authorized person (‬‭the legality‬‭).‬ ‭ egative controls‬‭the audit that focuses on the question of whether everything that should be‬ N ‭accounted for or booked has actually been accounted for or booked. Naturally, this also‬ ‭includes checks on late accounting or booking.‬ ‭ ontrol technique:‬ C ‭Detail controls‬‭the control in which each item is checked separately, while at‬‭total‬ ‭control‬‭groups of similar items are in some way combined into totals, which are‬ ‭c ompared with control totals obtained or derived by other means from the same raw‬ ‭material or from other internally related data.‬ ‭ here is a certain connection between these control techniques and the control concepts‬ T ‭of positive and negative control. The Positive‬ ‭c ontrol focuses‬‭on correctness and‬ ‭legality. This means, among other things, that justified or booked items must be checked‬ ‭against the relevant supporting documents. In principle, this check can only be carried‬ ‭out by means of a detailed check, whether or not integral or partial, i.e. carried out on a‬ ‭sample basis, or by a total check, namely if the items to be checked are similar and the‬ ‭check focuses on the totalized data elements, such as monetary amounts. .‬ ‭ hen executing negative controls a different approach must be taken. Negative‬ W ‭c ontrol focuses on whether all items have been accounted for or recorded. Negative‬ ‭c ontrol should therefore be carried out primarily by means of a correlation check,‬ ‭which is based on reliable, therefore fully responsible data.‬ ‭ link check occurs when a link is established between two pieces of data‬ A ‭regarding the same activity from an independent source.‬