A Deficiency in an Operation Exists When ________

question 15

Multiple Choice

A deficiency in an operation exists when ________.

• A)a properly designed control does not operate as designed or the person performing the control does not possess the necessary authority or competence to perform the control effectively
• B)properly designed control operates as designed and the person performing the control possesses the necessary authority or competence to perform the control effectively
• C)it has become clear to the auditor that performance of the operation creates significant risk that a material misstatement will not be detected by the client system
• D)an improperly designed control does not operate as designed or the person performing the control possesses the necessary authority or competence to perform the control effectively

---

Definitions:

Mindfulness

A mental state achieved by concentrating on the present moment, while calmly acknowledging and accepting one’s feelings, thoughts, and bodily sensations, used as a therapeutic technique.

Work Stress

The experience of stress related to the demands of work, potentially impacting an individual's performance and wellbeing.

Hopeful

Feeling or expressing optimism about a future event or outcome.

Resilient

The ability to recover quickly from difficulties; toughness or the capacity to bounce back from adversity, trauma, or stress.