Weaknesses in the System

Potential Weaknesses in the System

The two most common problems with internal control processes are design flaws or lack of consistent application of the procedures.  Time should be spent looking objectively at the internal control system to see where the system can be exploited.  Be creative, just because a system is designed a certain way does not mean it will be consistently followed.  What can be done to help ensure compliance?  What are the potential situations where the system may not be followed?