Dr. McClellan said, "We are very concerned about the specific control weaknesses" identified in the latest report.

The GAO was unable to provide an audit opinion on the 2011 financial statements due to 'widespread material internal control weaknesses, significant uncertainties, and other limitations'.

In reporting this type of finding, the control weakness would be described as the "cause."

The study also found that the securities subsidiaries experienced managerial problems, internal control weakness and inadequate evaluation of credit and market risks.

By sampling large data sets, ACL analytics software is used to find irregularities or patterns in transactions that could indicate control weaknesses or fraud.

Compensating controls are internal controls that are intended to reduce the risk of an existing or potential control weakness.

"This action is continued evidence of the control weaknesses that have hurt E.F. Hutton's performance over the last few years," the rating agency said of the reserve fund.

The Half-Life port possesses many of the Source engine's graphical strengths as well as control weaknesses that have been noted in the Source engine.

The report noted that Southmoreland School District did not take appropriate corrective action in implementing state recommendations pertaining to internal control weaknesses over remote access to the student accounting system.

This failure brings about financial management and control weaknesses which have persistently been reported by the Court of Auditors.