1. Control environment 2. Less severe than a material weakness 3. Monitoring 4. Performance review 5. Walk-through 6. Reasonable assurance 7. Flowchart 8. Risk assessment 9. Operating effectiveness 10. Control activities a. Ongoing and separate evaluations b. Documentation c. Relationship of costs and benefits d. Significant deficiency e. Risk responses f. Policies and procedures to mitigate risk g. Test of controls h. Comparison of actual performance to expectations i. Determine implementation j. Tone at the top