The Court has further reinforced the efficiency of its DAS approach through the introduction of an assurance model, which involves an assessment of inherent and control risks with the internal control systems, thus allowing for a reduction in the number of transactions tested in cases where internal control systems are tested and found to be effective.
Kontrollikoda on veelgi tõhustanud oma DAS-lähenemisviisi, võttes kasutusele kindluse tagamise mudeli, mis hõlmab sisekontrollisüsteemide loomupäraste ja kontrolliriskide hindamist,