Imagine an organisation like a busy restaurant kitchen. Orders fly in, money changes hands, and valuable ingredients sit on shelves. Without someone checking that only one chef takes cash, that ingredients are locked up, and that every order goes through the till, mistakes and theft would be common. In an audit, control activities are those very checkpoints—the specific actions and rules that keep financial reporting honest. This chapter explains what these controls look like, how they work together, and how an auditor gets to know them well enough to rely on them.