INTERNAL CONTROL AND CONTROL RISK 0 GOOD INTERNAL CONTROL PREVENTS MORE DEFALCATIONS THAN GOOD AUDITORS FIND Arens, Loebbecke; Auditing, 8/EArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. 10 INTERNAL CONTROL AND CONTROL RISK GOOD INTERNAL CONTROL PREVENTS MORE DEFALCATIONS THAN GOOD AUDITORS FIND