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Topical Terminology > Deficiency In Design



2 Definitions

Deficiency in Design

For Deficiency in Design we have terms and definitions in 2 topics. The topics are Accounting and Accounting Terms.



Deficiency In Design (Accounting)

This exists when a control necessary to meet the control objective is missing or an existing control is not properly designed so that even if the control operates as designed, the control objective is not always met.


Deficiency In Design (Accounting Terms)

This exists when a control necessary to meet the control objective is missing or an existing control is not properly designed so that even if the control operates as designed, the control objective is not always met.




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