If There Have Been No Changes to a Control Which

question 29

Multiple Choice

If there have been no changes to a control which a previous audit has found to be working effectively:

• A)An auditor must still test the controls and not place reliance on the prior year's testing.
• B)An auditor must still test the controls but not to the same extent as the prior year's testing.
• C)An auditor can rely on the prior year's work and not test controls in the current year.
• D)An auditor can rely on the prior year's work but should test the controls every few years.

---

Definitions:

fMRI

Functional magnetic resonance imaging, a neuroimaging procedure that measures brain activity by detecting changes associated with blood flow, used to study the brain's functional anatomy.

Ventral Stream

One of two pathways in the visual system, responsible for object recognition, form, and color.

Color

The characteristic of visual perception described through hues such as red, blue, and yellow, determined by the wavelength of light.

Color Constancy

The ability of the human visual system to perceive colors of objects, invariant to the color of the light source.