Tests of Controls Are Conducted When

question 93

Multiple Choice

Tests of controls are conducted when:

• A) controls are not operating as effectively as initially assessed.
• B) control risk may be higher than the initial assessment.
• C) the auditor determines that substantive testing is not effective.
• D) controls are expected to be operating effectively.

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Definitions:

Relationship-building Tactic

Strategies or actions taken to establish, maintain, or strengthen positive relationships with others.

Narcissists

Individuals who have an excessive interest in or admiration of themselves, often lacking empathy for others.

Proactive Customer Service

A customer service approach that anticipates and addresses customer needs and problems before they arise or escalate.

Uncivil Toward Coworkers

Behavior that shows a lack of respect or consideration for colleagues in the workplace, often manifesting as rude or discourteous actions.