Control activities are specific actions and procedures put in place by an organization to ensure that its objectives are achieved and risks are managed effectively. These activities can include approvals, authorizations, verifications, reconciliations, and reviews, which help maintain the integrity of financial reporting and compliance with laws and regulations. These activities are part of a broader framework known as internal controls, which also includes risk assessment, information and communication, and monitoring activities. By implementing control activities, organizations can safeguard their assets, enhance operational efficiency, and ensure reliable financial reporting.