Manual Controls vs Automated Controls

Lastly, let’s briefly discuss manual controls versus automated controls. The difference is quite straightforward. A manual control isn’t automated; it relies on an actual employee to perform the control. Therefore, it has the inherent limitation that the employee may make a mistake. On the other had, automated controls are computer-driven. They help with efficiency and accuracy, but regardless of whether we have manual controls or automated controls, they will still adhere to the same COSO frameworks.