#	"If the Inherent Risk level is:	"And the Control Risk level is:	What is the Residual Risk level?	"Inherent Risk Level Question	Control Question
1	High	High	?	"Provide an example of an account with a high inherent risk	For this specific account and risk level, provide an example of an internal control with a high level of control risk
2	High	Low	?	"Provide an example of an account with a high inherent risk	For this specific account and risk level, provide an example of an internal control with a low level of control risk
3	Low	High	?	"Provide an example of an account with a low inherent risk	Provide an appropriate internal control for this specific account and risk level
4	Low	Low	?	"Provide an example of an account with a low inherent risk	Provide an appropriate internal control for this specific account and risk level