Reference Document

Title: Auditing Standard No. 2 – An Audit of Internal Control Over Financial Reporting Performed in Conjunction with An Audit of Financial Statements
Publisher: Public Company Accounting Oversight Board (PCAOB)
Year: 2004
Terminology from section entitled: "Definitions Related to Internal Control Over Financial Reporting". Available online: http://www.pcaobus.org/Standards/Standards_and_Related_Rules/Auditing_Standard_No.2.aspx