An Auditor Is Using an Internal Control Questionnaire as Part

question 392

Multiple Choice

An auditor is using an internal control questionnaire as part of a preliminary survey. Which of the following is the best reason for the auditor to interview management regarding the questionnaire responses?

• A) Interviews provide the opportunity to insert questions to probe promising areas.
• B) Interviews are the most efficient way to upgrade the information to the level of objective evidence.
• C) Interviewing is the least costly audit technique when a large amount of information is involved.
• D) Interviewing is the only audit procedure which does not require confirmation of the information that is obtained.

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Definitions:

Ponzo Illusion

A visual illusion where two horizontal lines of identical length appear to be of different lengths due to their contextual positioning within converging parallel lines.

Geometrical Illusions

Optical illusions that involve the misperception of the basic geometric characteristics such as size, shape, position, or curvature of visually perceived objects.

Linear Perspective

A depth cue in visual perception that parallel lines appear to converge as they recede into the distance.

Artistic Ploy

A strategic or imaginative technique employed by artists to achieve a particular effect or to engage the audience.