The ICRM is intended to aid auditors in completing the Internal Control Questionnaire and the Record of Control Weaknesses. Briefly discussed are the appropriateness of evaluating control procedures, the evaluation of 'no' answers in the Internal Control Questionnaire, and the organization of the ICRM. The five common control procedures presented are control over completeness of processing, maintenance of subsidiary records supporting a control account, checking of extensions and additions, supervisory review and approval, and posting to inventory records. Factors to be considered under each control procedure are discussed according to different situations or procedures and with an explanation of the effect of such situations on the adequacy of a company's internal control. Examples of these typical situations and their impact on adequacy of control are given. For related documents, see NCJ 69968-71.