Documentation and Evaluation of Information Technology ( IT; controls are included in the documentation and Evaluation of which component of the internal control Structure* Documentation and Evaluation of Information Technology ( IT ) controls are included in the documentation and Evaluation of which component of the internal control structure* Control Environment Such as general and application controls Segregation of Accounting Duties Such as one person having custody of inventory but not able to record cost of goods sold transactions . Accounting Controls such as review of the bank reconciliation Accounting System Such as such as how an invoice to a customer is recorded