GAGAS Requires Auditors to Report Deficiencies in Internal Control That

question 39

Multiple Choice

GAGAS requires auditors to report deficiencies in internal control that they consider to be reportable conditions. Examples of such reportable conditions include all of the following except:

• A) absence of appropriate segregation of duties consistent with appropriate control objectives.
• B) evidence of failure to safeguard assets from loss, damage, or misappropriation.
• C) absence of a sufficient level of control consciousness within the organization.
• D) failure to follow-up and correct previously identified deficiencies in internal control.
• E) absence of an efficient use of audit resources.

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Definitions:

Apsidal Chapel

A semicircular or polygonal termination or projection in a church, which often houses the altar and is located at the east end beyond the choir.

Monk's Quarters

Living spaces or cells designated for monks within a monastery, where they engage in prayer, meditation, and daily religious activities.

French Gothic

An architectural style that evolved in France in the 12th century, characterized by pointed arches, ribbed vaults, and flying buttresses.

Salisbury Cathedral

A historic Anglican cathedral in Salisbury, England, known for having the tallest church spire in the UK and its early English Gothic architecture.