ASSERTION LEVEL INHERENT RISK

	ID	Brief Description	Detailed Description	Source
	CIT	Changes in technology	Changes in technology	Assertion Level Inherent Risk

SIGNIFICANT ACCOUNTS
Account	Assertion	Objective	Inherent Risk	Fraud	Error
Computer software - cost - owned	C		2
	E		2
	A		0
	V		0
	O		0
	P		0