Auditors should have an understanding of the various terms that relate to their consideration of internal control of an organization.
For each term presented below, select the category that most clearly defines or includes the term. The categories may be selected once, more than once, or not at all.

Term
1. Accounting information system
2. Control environment
3. Flowchart
4. Controls over operating effectiveness
5. Less severe than a material weakness
6. Monitoring
7. Questionnaire
8. Walk-through
9. Allows a reasonable possibility of a material misstatement
10. Reasonable assurance

Category
a. Generally of no concern to auditors
b. Control condition
c. Component of internal control
d. Documentation
e. Implemented
f. Material weakness
g. Test of control
h. Significant deficiency
i. Relationship of costs and benefits