Definition $($or Portion$)$Term$1.$ A deficiency in internal control such that there is a reasonable possibility that a material misstatement will not be prevented or detected on a timely basis.Material weakness in internal control$2.$ A control that functions together with another control to achieve the same control objective$\mathrm{.}3.$ A control established to remedy misstatements that are discovered by a detective control$\mathrm{.}4.$ A deficiency in internal control that is less severe than a material weakness, but more severe than a significant deficiency$\mathrm{.}5.$ A situation in which a control does not allow management or employees, in the normal course of performing their functions, to prevent or detect misstatements on a timely basis$\mathrm{.}6.$ A procedure in which an auditor follows a transaction from origination through the company's processes, including information systems, until it is reflected in the company's financial records.