According to IIA Guidance, Which of the Following Statements Is

question 149

Multiple Choice

According to IIA guidance, which of the following statements is false regarding a review of the controls in place to prevent fraud?

• A) The review should focus on the efficiency of the controls in place to prevent fraud.
• B) The scope of the review does not need to include all operating areas of the organization.
• C) The cost of the control should be compared to the benefit of mitigating the related risk.
• D) The review should assess whether the internal controls can be circumvented.

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Definitions:

Na+

Sodium ions, essential for conducting nerve impulses and maintaining the balance of fluids in the body.

Plasma Membrane

The semipermeable membrane surrounding the cytoplasm of a cell, controlling the movement of substances in and out of the cell.

Potential Difference

Difference in electrical potential, measured as the charge difference across the plasma membrane.

Hyperpolarization

An increase in a cell's membrane potential, making it more negative and less likely to fire an action potential.