In a Top-Down Approach to Understanding Internal Control Over Financial

question 38

Multiple Choice

In a top-down approach to understanding internal control over financial reporting and selecting the specific internal controls to test, the auditor focuses on _______-level controls.

• A)entity
• B)division
• C)operating unit
• D)function

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Definitions:

Enthymeme

An argumentative technique that operates as a syllogism but omits one of its premises.

Validity

The degree to which a method, conclusion, or measurement is well-founded and likely corresponds accurately to the real world.

Distributed

The process of spreading things or people over a wide area or among a large number of recipients.

Enthymeme

A rhetorical form of argument wherein one premise is not explicitly stated, relying on the audience's ability to fill in the gap.