External Documentation May Lack Reliability

question 9

Multiple Choice

External documentation may lack reliability.Which of the following is the most probable reason for that?

• A)The external party may be competent in performing duties.
• B)The documentation may be properly understood by the client in the response.
• C)The auditor may decide not to use the documentation and replace it with other documents.
• D)The documentation may have been altered if the process is not controlled from inception.

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Definitions:

Stress

A physical, mental, or emotional response to external or internal stimuli that require adjustment or adaptation.

Secondary Appraisal

The process of evaluating one's ability to cope with or manage the consequences of a stressful event after initially recognizing it as a threat or challenge.

Stressor

Any stimulus that causes stress, invoking a physical, chemical, or emotional response.

Threat

A perceived danger or risk, posing a potential harm or negative outcome to someone or something.