There Will Be Heavy Emphasis on Tests of Controls When

question 55

Multiple Choice

There will be heavy emphasis on tests of controls when

• A)controls are ineffective and assessed control risk is high.
• B)controls are effective and assessed control risk is low.
• C)the auditor is doing a "fraud audit."
• D)it is a first-year audit.

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Definitions:

Ignition Switch

A switch that controls the electrical system's activation in a vehicle, often used to start the engine.

Cranking Current

The current drawn by an engine's starter motor during the cranking, or starting, process.

Hold-in Windings

Electromagnetic windings used to maintain the position of a movable armature or to hold a device in a certain position.

Starter Relay

The magnetic switch that when energized by the starter control circuit closes the high-current cranking circuit. Also known as magnetic switch or mag switch.