Which of the Following Controls Would Be of Concern to Management

question 4

Multiple Choice

Which of the following controls would be of concern to management but not to the auditor?

• A)controls over the collection of accounts receivable amounts
• B)controls over the entry of payroll wage rates into the computer systems
• C)controls over health and safety guidelines compliance by employer
• D)controls over the cost of inventory items as recorded in the perpetual inventory system

---

Definitions:

Complementary Accounts

Explanations or narratives that provide additional information or perspective to complete an understanding of a situation or concept.

Behavior

The actions or reactions of an individual or system in response to external or internal stimuli.

Psychodynamic Perspective

An approach in psychology that emphasizes the systematic study of the psychological forces that underlie human behavior, feelings, and emotions and how they might relate to early experience.

Unconscious Hatred

Deep-seated feelings of animosity or despise that a person is not fully aware of or does not acknowledge.