Auditor Guidance on How to Write an Internal Control

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1. What is the activity being implemented?

2. Who is responsible for its implementation?

3. How often is the control implemented?

4. What is the strength of the control?

   1. Not Implemented (0%)

   2. Partially implemented (1% to 80%)

   3. Fully implemented (80% to 100%)

5. What kind of control is this?

   1. Detective

   2. Corrective

6. Preventative

7. Is this a key control (is it associated with and does it help resolve a risk in the risk register)?