Departments should review the key processes and controls within their organization, the amount of existing documentation and training, and the steps that might be taken to improve the control environment in their area. Departments should already have the key processes and controls in place. However, they may not document that they are following these controls. For example, departments may review their general ledger activity, but may not retain any documentation noting that this occurred. Departments need to ensure that they maintain sufficient documentation for these key controls, possibly through a checklist, because if the documentation cannot be provided to the auditors it is as if it hasn’t been done.