Which Is One Aspect of Management's Assessment of Internal Control

question 46

Multiple Choice

Which is one aspect of management's assessment of internal control over financial reporting?

• A)Have the external auditors document the internal control over financial reporting.
• B)Have the external auditors test the effectiveness the internal control over financial reporting.
• C)Evaluate the design of internal control over financial reporting.
• D)Evaluate the design of the payroll system.

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Definitions:

External Consultants

Specialists hired from outside an organization to address specific issues or projects due to their expertise.

Training Objectives

Specific goals that a training program is designed to achieve, outlining the desired outcomes for participants in terms of knowledge, skills, and attitudes.

User Manuals

Instruction guides provided with products or software to help users understand and effectively operate them.

Readiness For Training

The extent to which individuals or groups are prepared and motivated to undergo training programs to enhance their skills and improve their performance.