7.2 Reconciliations and control reports
7.3 Audit trail creation and review
8.1 Processing integrity controls
8.2 Use of packaged software
8.3 Training and experience in applying IFRS and XBRL
8.4 Audits
9.1 Audits
10.1 Responsibility accounting
10.2 Balanced scorecard
10.3 Training on proper graph design