If Auditors Conclude the Company Did Not Maintain Effective ICFR

question 120

Multiple Choice

If auditors conclude the company did not maintain effective ICFR over the period under audit, it would mean the auditors discovered a/an _______ in the client's ICFR.

• A)material weakness
• B)audit risk
• C)reasonable assurance
• D)professional skepticism

---

Definitions:

Multipartite

A type of computer virus that can spread in multiple ways, often infecting both the boot sector and executable files simultaneously.

Stealth

The act of remaining undetected or avoiding attention typically in a context of military operations or similar scenarios.

DDoS Attack

A distributed denial-of-service attack, which aims to disrupt normal traffic of a targeted server, service, or network by overwhelming the target or its surrounding infrastructure with a flood of Internet traffic.