|Control activities are the policies and procedures that assist in ensuring that management's directives are carried out.
|The control activities help ensure that necessary actions are taken to address risks to achievement of the entity's objectives. Control activities occur throughout the organisation, at all levels and in all functions. They include a range of activities as diverse as approvals, authorisations, verifications, reconciliations, reviews of operating performance, security of assets and segregation of duties.
See also: Control deficiency; Control environment; Control framework; Control objective; Internal control maturity level