Match the item related to internal control documentation with the statement that references that item. 

Some items are referenced more than once, some are not referenced, and some are referenced by negative examples. 

Enter ONLY the LETTER of the Correct Answer.

(1 point each; 10 Points total) 

A. Recalculation B. Re-performance C. Inquiry D. Analytical Procedures

E. Inspection F. Observation G. Type I H. Application Controls

I. General Controls J. Type II K. Material Weakness L. Significant Deficiency

1. ________________ of records or documents or physical assets.

2. Watching processes or procedures being performed.

3. Check mathematical accuracy 4. Getting information from knowledgeable sources within the client company 5. Controls over operations, system software, and system access are __________ 6. Input, Processing, and Output are all types of __________ 7. Audit clients who outsource key financial operations to service organizations will need to supply the user auditor with a ____________ service auditor report from the service auditor. 8. 9. In order of seriousness, a (8) ____________________________ increases RMM more than a (9)___________________

10. Execute procedures/controls independently