Deficiency in operation of control Deficiency in operation of control Deficiency in design of control Determine if each of the following control deficiencies would indicate a control design issue or an operating issue. Failure to perform a control timely Absent or inadequate segregation of duties within a significant process Failure to perform the reconciliation of significant accounts Employee performing the control lacks the skills and/or qualifications to adequately perform the control Absent or inadequate process to report issues in internal control to management Insufficient "tone at the top of the organization Previous