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　　Internal Control deficiency
　　內(nèi)部控制的缺陷
　　Control deficiency exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect/correct misstatements on a timely basis.
　　Instructor’s tips: Candidates should be able to differentiate design deficiency and operation deficiency. Design deficiency will make fraud or mistakes not be prevented even though the operation is properly performed.
　　小編溫馨寄語：所有的成功都不是一蹴而就的，而是萬分的努力與汗水。