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Definition $($or Portion$)$

Term

$1.$ A control established to remedy misstatements that are discovered by a detective control.

$2.$ A control that functions together with another control to achieve the same control objective.

$3.$ A control that reduces the risk that an existing or potential control weakness will result in a failure to meet a control objective.

$4.$ A control that reduces the risk of misstatement by remediating control deficiencies through automated means.

$5.$ 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.

$6.$ A deficiency in internal control that is less severe than a material weakness, but more severe than a significant deficiency.

$7.$ 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.

$8.$ Duplicate controls that achieve a control objective.

$9.$ Procedures cycled periodically through the auditors' internal control deviation analysis.

$10.$ The sequence of procedures applied by the client in processing a particular type of recurring transaction.

$11.$ 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.

$12.$ A control that is precise enough to address risks of material misstatement at the