Entity level control (ELCs) s are often difficult to identify but even more difficult to assess. Soft controls are similar to entity level controls. They do not lend themselves to normal validation processes. Assessors must often utilize interviews, questionnaires and observations or other unique methods. The other courses on top-down risk assessment discussed ELCs and some methods for assessment. This session will delve further into understanding approaches to assessing the design and operating effectiveness of ELCs and soft controls. We will cover methods and alternatives to measuring and assessing ELCs and soft controls. Note: Information within this course comes from readily available public domain documents and is utilized by the trainer as a supplement for relaying the course content. Field of Study: Auditing