The audit process consists of planning and audit programs, verification, and reporting results. The Comptroller General of the United States and the Institute of Internal Auditors have established generally accepted governmental audit standards covering these steps. In developing an overall audit plan, the internal auditor assists management in assessing areas of risk within the organization's operations. Risk is assessed by segmenting operations into functional areas and then specifying processes within each area. A risk-technique matrix is often used to measure risks inherent in noncompliance with professional standards, laws, and regulations. Management is responsible for developing organizational, operational, and informational controls within the organization. The internal auditor documents weaknesses in these controls by conducting specific audit tests and presenting recommendations for rectifying weak areas.