Easy Clean Control Evaluation Form

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1. Integrity and Ethical Values
In evaluating this component of the control environment consider whether : * There appears to be sufficient integrity on the part of management and employees
2. Commitment to Competence
In evaluating this component of the control environment consider whether : * Management has specified the competence level needed for particular skills and translated the desired levels of competence into requisite knowledge and skills * Evidence exists indicating that employees appear to have the requisite knowledge and skills

GreatlyNeitherGreatly
WeakensWeakens norSthrengthens
ControlSthrengthensControl
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3. Board of directors or audit committee participation
In evaluating this component of the control environment, consider whether : * A board exists and is sufficient in membership to deal with important issues adequately * Directors or committee members have sufficient knowledge, industry experience and time to serve effectively * Some directors or committee members are independent of management * Frequency and timeliness with which meetings are held with accounting officers and and external auditors * The board overseas and takes action as needed

GreatlyNeitherGreatly
WeakensWeakens norSthrengthens
ControlSthrengthensControl
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4. Management’s philosophy and operating style
In evaluating this component, consider whether :
* Business risks are adequately monitored
* Management is willing to undertake relatively low levels of business risk * Management places a high priority on internal control
* Management explicity attempts to reduce the risk of misstatements

GreatlyNeitherGreatly
WeakensWeakens norSthrengthens
ControlSthrengthensControl
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5. Organizational structure
In evaluating this component,...
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