During the Planning Phase of an Audit, an Internal Auditor

question 331

Multiple Choice

During the planning phase of an audit, an internal auditor preliminarily concluded that the controls for a process were adequately designed to manage the associated risk. Under what conditions might this preliminary assessment subsequently prove to be unreliable?

• A) Compensating controls from other processes were not present.
• B) Redundant controls are not in place to enhance well designed controls.
• C) Entity level controls are informal and not consistently enforced.
• D) Process controls were not developed from an existing key control checklist.

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Definitions:

Urinary Tract Infection

An infection that can occur anywhere along the urinary tract, including the bladder, kidneys, ureters, and urethra.

Cultural Relevance

The degree to which something is meaningful or applicable to a particular cultural group, ensuring engagement and effectiveness.

Health Assessment

The systematic process of evaluating the health status of a person through examination, history taking, and sometimes diagnostic tests.

Asian Descent

Describes individuals whose ancestry originates from countries in Asia.