| 💼 CC4.1 The entity selects, develops, and performs ongoing and/or separate\ \ evaluations to ascertain whether the components of internal control are\ \ present and functioning. | 8 | | | |
| 💼 CC4.1-1 Considers a Mix of Ongoing and Separate Evaluations | | | | |
| 💼 CC4.1-2 Considers Rate of Change | | | | |
| 💼 CC4.1-3 Establishes Baseline Understanding | | | | |
| 💼 CC4.1-4 Uses Knowledgeable Personnel | | | | |
| 💼 CC4.1-5 Integrates With Business Processes | | | | |
| 💼 CC4.1-6 Adjusts Scope and Frequency | | | | |
| 💼 CC4.1-7 Objectively Evaluates | | | | |
| 💼 CC4.1-8 Considers Different Types of Ongoing and Separate Evaluations | | | | |
| 💼 CC4.2 The entity evaluates and communicates internal control deficiencies\ \ in a timely manner to those parties responsible for taking corrective action,\ \ including senior management and the board of directors, as appropriate. | 3 | | | |
| 💼 CC4.2-1 Assesses Results | | | | |
| 💼 CC4.2-2 Communicates Deficiencies | | | | |
| 💼 CC4.2-3 Monitors Corrective Action | | 7 | 7 | |