This practice aid is intended to help auditors document the results of their assessment of an entity's internal control while meeting the requirements of AU$-$C section $230,$ Audit Documentation and AU$-$C section $315,$ Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement. This publication is an other auditing publication as defined in AU$-$C section $200,$ Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing Standards $($AICPA$,$ Professional Standards$).$ Other auditing publications have no authoritative status; however, they may help you, as an auditor, understand and apply certain auditing standards.