The Organization Selects,develops,and Performs Ongoing And/or Separate Evaluations to Ascertain

The organization selects,develops,and performs ongoing and/or separate evaluations to ascertain whether the components of internal control are present and functioning. Ongoing evaluation are procedures built into the normal recurring activities of an entity.Separate evaluations are conducted periodically,typically by objective management personnel,internal auditors,or external consultants. 2.The organization 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.