Question

1. Photograph two different controls you observe around campus and/or the surrounding community. Use your imagination and ingenuity. Each team must work
2. independently to produce a unique set of pictures.
   POWO
   
   1. One of the controls photographed must be control designed to mitigate risks of bad things happening
   2. The other control photographed must be control designed to mitigate risks of missing opportunities (that is, controls designed to help something good happen).

2. For each control activity photographed:

1. Clearly indicate whether the control is designed to mitigate the threat of bad things happening or the threat of missing opportunities.

2. Then briefly and separately describe:

1. The objective that the control activity is designed to help achieve.
2. The risk that the control activity is designed to mitigate.

(Note: The risk you describe must be something other than merely the inverse of the objective.)

3. How the control activity is meant to operate (that is, how the control works).
4. As an internal auditor, how would you test the control activity to determine whether it is operating effectively.

Please guys help me to do this tasks, i already attached the two pictures taken from campus

Answer 1

1. The objective that the control activity is designed to help achieve.

à CCTV can be found in both public and private environments. It has been used as a tool to identify potential accidents, deter crimes and in the event of criminal activities, ability to support with evidence

àFire Extinguishers are extremely important as they are the most commonly used for of fire protection. In many cases they are a first line of defense and often contain or extinguish a fire, preventing costly damage. These often overlooked devices can be a key component towards keeping you safe during a fire emergency situation.

2. The risk that the control activity is designed to mitigate.

--- CCTV is able identify the video of event, which give us document proof of event for father action

--- Where, Fire extinguishers is provide first action for controlling Fire damage

3. How the control activity is meant to operate (that is, how the control works).

--- CCTV is a TV system in which signals are not publicly distributed but are monitored, primarily for surveillance and security purposes. CCTV relies on strategic placement of cameras, and observation of the camera's input on monitors somewhere.

--- where, fire extinguishers work by removing heat from the fire and they work by smothering the fire: when you put a layer of powder or foam on the fire, you cut the fuel off from the oxygen around it, and the fire goes out is provide first action for controlling Fire damage

4. As an internal auditor, how would you test the control activity to determine whether it is operating effectively

--- For CCTV:-

To ensuring that the system is operated in accordance with the existing Operations Manual and Code of Practice and ensuring the existing documentation used, complies fully with regards to legislative, Standard and other best practice requirements. So I will test System functionality, System performance and Preventative maintenance.

--- For Fire extinguishers:-

To ensuring that,

• Review of fire safety management documentation like there safety policies,
• Interview with management, staff and other stakeholders for awareness,
• inspection and operational sampling of fire extinguisher,
• monitoring and review arrangements for maintenance,