controls complementaris de l’entitat usuària

Auditoria

• ca
  controls complementaris de l’entitat usuària
• es
  controles complementarios de la entidad usuaria
• en
  complementary user entity controls
• fr
  contrôles complémentaires de l’entité utilisatrice
• norma ISA 402
• Controls that the service organization assumes, in the design of its service, will be implemented by user entities, and which, if necessary to achieve control objectives, are identified in the description of its system.