Which of the Following Is the FIRST Thing to Consider

question 321

Multiple Choice

Which of the following is the FIRST thing to consider when reviewing Information Technology (IT) internal controls?

• A) The risk culture of the organization
• B) The impact of the control
• C) The nature of the risk
• D) The cost of the control

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Definitions:

Peritubular Capillaries

A network of tiny blood vessels that surround the tubules in the kidney, involved in the exchange of substances between blood and tubular fluid.

Proximal Tubule

The portion of the nephron in the kidney that processes filtrate from the glomerulus, involved in reabsorption and secretion.

Vasa Recta

A series of straight capillaries in the kidney that serve as counter-current exchangers, playing a key role in the concentration of urine.

Juxtaglomerular Apparatus

A structure in the kidney that helps regulate blood pressure by secreting renin in response to blood pressure changes.