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Control Activities

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Control activities
Control activities are the actions established through policies and procedures that help ensure that management’s directives to mitigate risks to the achievement of objective are carried out. Control activities are performed at all levels of the entity at various stages within the business process, and over the technology environment.

Principles * 3.1 The organization selects and develops control activities that contribute to the mitigation of risks to the achievement of objectives to acceptable levels.

Risks regarding electricity * Increase in tariffs * Power cuts or load shedding * Consumers (community) ‘s loss of confidence in the municipality * Inability to maintain networks or power stations and keep in time with technological improvements * Installation of solar systems can also be a risk as this would affect the sales of electricity * Regulatory changes i.e environmental laws * Lack of competent staff * Financial challenges to maintain the system * Competition

RISK | CONTROL ACTIVITY | CONTROL ACTIVITY TYPE | Increase in tariffs | Department of mineral and energy allocated funding for the rural electrification | | * Financial challenges to maintain the system * Inadequate operations and maintenance budget | Approved budget | Authorization | Inability to maintain networks or power stations and keep in time with technological improvements | Effective monitoring of system | Independent checks | | Mobilization of funding from Public private partnership | | Highest lightning striking areas | Lightening protection systems | | | | | | | |

3.2 The organization selects and develops general control activities over technology to support the achievement of objectives. * The following are the main categories of general controls which should be in place

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