Use Table $16-1$ to create a questionnaire checklist that can be used to evaluate controls in the general ledger and reporting cycle.

a$.$ For each control issue, write a Yes$/$No question such that a $$No$$ answer represents a control weakness. For example, one question might be $$Is access to the general ledger restricted?$$

b$.$ For each Yes$/$No question, write a brief explanation of why a $$No$$ answer represents a control weakness.