The Committee of Sponsoring Organizations (COSO) identified five internal control components in the Internal Control-Integrated Framework and as highlighted in the COSO cube.  The AICPA reviews each of the components and provides "considerations specific to smaller, less complex entities" (small businesses) in the Application and Other Explanatory Material section of AU-C 315 (AU-C 315.A).

Identify the specific paragraph(s) that apply to control considerations for small businesses, summarize the conclusions presented in the AICPA standard, and comment on the implications for the audit.