<< Click to Display Table of Contents >> Navigation:  5 Entity Risk Profiling > 5.4 RISK & CONTROL EVALUATION > 5.4.2 Internal Audit View

You will note that in the toolbar at the top of the Matrix page there is a tab called "(IA) View"; this is a second matrix, set up by the system at the same time as the first one, for use by the Internal Auditors. At the time of the initial set up these 2 matrices are identical. The reason for having this second matrix is so that the Internal Auditors can keep track of the results of their testing of controls; you will note in the Controls section earlier in the manual that there were two types of tests recorded one of which was for use by the Internal Auditors, it is the result of these tests that are input to this matrix. This is also the reason why on the Entity screen there are two different Control Gap percentages. The technical operation of this matrix is identical to the one described above.