Linking Internal Deficiencies to Audit Procedures After Assessing Internal Control

question 90

Essay

Linking internal deficiencies to audit procedures After assessing internal control weakness the auditor develops audit procedures to explicitly test for the existence of the types of fraud or misstatement that could occur because of the weakness.In the linkage process from control deficiencies to audit procedures,what are the four questions involved in linking changes to the audit program?

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Definitions:

Ideal Self

The perception of what one should be or would like to be, often serving as motivation for change in behavior or pursuit of goals.

Real Self

An individual’s authentic identity and personality, including their thoughts, feelings, and behaviors, as opposed to how they may present themselves to others.

Self-image

An individual's conception or mental image of themselves, influencing their confidence, behavior, and interactions with others.

Physical Space

The tangible and measurable area within a structure or environment, defined by dimensions and boundaries.