| KEY |
| A. |
No Controls exist |
| B. |
The effectiveness of the internal control is POOR (eg the internal control/item/process is seldom or never performed |
| C. |
The effectiveness of the internal control is MODERATE (eg the internal control/process/items is sometimes performed) |
| D. |
The effectiveness of the internal control is GOOD (eg the internal control is performed most of the time) |
| E. |
The effectiveness of the internal control is VERY GOOD (eg the internal control/item/process is always performed) |
| F. |
Option is not applicable |
