... Dassen, Schilder and Wallage, Principles of Auditing An Introduction to ISAs, edition 2.1] © Pearson Education Limited 2007Slide 7.1 FINANCIAL SYSTEMS AND AUDITING Internal Control and Control RiskMANAGEMENT ... attitude, awareness, and actions of directors and management regarding the internal control system and its importance in the entity.[Hayes, Dassen, Schilder and Wallage, Principles of Auditing An ... Schilder and Wallage, Principles of Auditing An Introduction to ISAs, edition 2.1] © Pearson Education Limited 2007Slide 7.6Design and Implementation of Controls•To understand the entity’s internal...