34 Required: Match the letter next to each definition with the appropriate term. Each answer will be used only once. 1. Control Deficiency 2. Control Environment 3. Existing Control Activities 4. Material Weakness 5. Monitoring 6. Risk Assessment 7. Significant Deficiency 8. Design Deficiency 9. Information and Communication 10. Operating Deficiency A. A means of recording transactions and communicating responsibilities B. A control necessary to meet the relevant control objective is missing or (2) an existing control is not properly designed so that, even if the control operates as designed, the control objective would not be met C. A deficiency, or combination of deficiencies, in ICFR that is less severe than a material weakness yet important enough to merit attention by those responsible for oversight of the entity's financial reporting D. The overall tone of the organization E. Management's identification of risk F. A properly designed control does not operate as designed or when the person performing the control does not possess the necessary authority or qualifications to perform the control effectively G. Assessment of internal control performance over time H. A deficiency or combination of deficiencies, in ICFR, such that there is a reasonable possibility that a material misstatement of the entity's annual or interim financial statements will not be prevented or detected on a timely basis I. Control policies and procedures that help ensure that management's directives are carried out. .J. A weakness in the design or operation of a control such that management or employees, in the normal course of performing their assigned functions, fail to prevent or detect misstatements on a timey basis