Question content area bottomPart $1$TermDefinition$1.$Internal controlc. Requires companies to review internal control and take responsibility for the accuracy and completeness of their financial reports$\mathrm{.}2.$Control proceduresj. The organizational plan and all related measures that safeguard assets, encourage employees to follow company policies, promote operational efficiency, and ensure accurate and reliable accounting data$\mathrm{.}3.$Firewalls $4.$Encryptionl. Rearranges data by a mathematical process$\mathrm{.}5.$Environment $6.$Information system $7.$Separation of duties $8.$Collusion $9.$Documents $10.$Auditsh. Examination of a company's financial statements and accounting system by a trained accounting professional$\mathrm{.}11.$Operational efficiency $12.$Risk assessmentg. Identification of uncertainties that may arise due to a company's products, services or operations$\mathrm{.}13.$Sarbanes$-$Oxley Act