Internal control, even effective internal control, operates at different levels for different objectives. For objectives relating to the effectiveness and efficiency of an entity's operations—achieving its mission, value propositions (e.g., productivity, quality, and customer service), profitability goals, and the like—internal control cannot provide reasonable assurance of the achievement when external events may have a significant impact on the achievement of objectives and the impact cannot be mitigated to an acceptable level. In these situations, internal control can only provide reasonable assurance that the organization is aware of the entity's progress, or lack of it, toward achieving such objectives.