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SAS 78 describes internal control as a process, effected by an entity's board of directors, management and other personnel, designed to provide reasonable assurance regarding achievement of:
Mania
A mental state characterized by periods of great excitement, euphoria, delusions, and overactivity.
Obsession
A persistent, involuntary thought, image, or impulse that invades consciousness and causes great distress.
Panic Disorder
A psychiatric disorder characterized by sudden and repeated episodes of intense fear accompanied by physical symptoms that may include chest pain, heart palpitations, shortness of breath, dizziness, or abdominal distress.
Agoraphobia
An anxiety disorder characterized by an intense fear of being in situations where escape might be difficult or where help wouldn't be available if things go wrong.
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