An Internal Auditor Is Conducting a Financial Audit

question 158

Multiple Choice

An internal auditor is conducting a financial audit. Which of the following audit procedures is most appropriate when existing internal controls are weak?

• A) Analytical procedures.
• B) Detail testing.
• C) Test of design.
• D) Test of control.

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Definitions:

Cognitive Perspective

An approach in psychology that emphasizes internal mental processes, including how people perceive, think, and solve problems.

Experiences

Events or occurrences that leave an impression on someone, contributing to their knowledge, opinions, or skills.

Interpretations

The act of explaining or understanding the meaning of something, such as a piece of literature, a behavior, or an event.

Perspectives

Different ways of viewing or thinking about something, influenced by individual experiences, beliefs, and biases.