The Objective of Understanding Internal Control and Assessing Control Risk

question 90

Multiple Choice

The objective of understanding internal control and assessing control risk in an IT system is:

• A) to gain an understanding of the computer hardware and software.
• B) to evaluate management's efficiency in designing and using the IT system.
• C) to determine if the audit firm must have an IT auditor on the team.
• D) to aid in determining the audit evidence that should be accumulated.

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Definitions:

Discharge Teaching

The process of educating patients and their families about post-hospital care, medication management, follow-up appointments, and signs of potential complications before leaving the hospital.

Understanding

The ability to grasp the meaning, significance, or nature of something.

Scheduled Appointment

A prearranged meeting or visit, often set for a specific date and time.

Deficient Recall

The inability to remember an adequate amount of information from one's past experience.