For any answers above, describe any compensating controls, including activities by “NO” management, those charged with governance or others, and what procedures were applied to the compensating controls (such as inquiry, inspection, observation or reperformance): Consider whether any answers which are not mitigated by compensating controls “NO” constitutes a significant deficiency or material weakness in internal control that should be reported to management and those charged with governance. Control activities ________________________ – Suitably Control policy or procedure Yes No Observed? designed? For any answers above, describe any compensating controls, including activities by “NO” management, those charged with governance or others, and what procedures were applied to the compensating controls (such as inquiry, inspection, observation or reperformance): Consider whether any answers which are not mitigated by compensating controls “NO” constitutes a significant deficiency or material weakness in internal control that should be reported to management and those charged with governance. General fraud controls Control policy or procedure Does management - Yes No –
For any “NO” answers above, describe any compensating controls, including activities by management, those charged with governance or others, and what procedures were applied to the compensating controls (such as inquiry, inspection, observation or reperformance): Consider whether any “NO” answers which are not mitigated by compensating controls constitutes a significant deficiency or material weakness in internal control that should be reported to management and those charged with governance. Control activities – ________________________ Control policy or procedure Yes No Observed? Suitably designed? For any “NO” answers above, describe any compensating controls, including activities by management, those charged with governance or others, and what procedures were applied to the compensating controls (such as inquiry, inspection, observation or reperformance): Consider whether any “NO” answers which are not mitigated by compensating controls constitutes a significant deficiency or material weakness in internal control that should be reported to management and those charged with governance. General fraud controls Control policy or procedure – Does management - Yes No