Auditors should have an understanding of the various terms that relate to their consideration of internal control of an organization. For each term presented below, select the category that most clearly defines or includes the term. The categories may be selected once, more than once, or not at all.These are the options for the blanks
Comparison of actual performance to expectations
Determine implementation
Documentation
Ongoing and separate evaluations
Policies and procedures to mitigate risk
Relationship of costs and benefits
Risk responses
Significant deficiency
Test of controls
Tone at the top