The Purpose of Tests of Controls Is to Determine Whether

question 45

Multiple Choice

The purpose of tests of controls is to determine whether ________.

• A)internal control policies and procedures are working as prescribed
• B)substantive testing can be kept to a minimum
• C)errors and irregularities are prevented or detected in a timely manner
• D)the auditor has an understanding of the control system

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Definitions:

Constitutional Revolution

A significant change in the governing constitution of a country, often involving the establishment of new rights and forms of governance.

Federal Government

The national government of a federation, which holds the authority to govern a country and regulates the common interests of its constituent states or provinces.

Radical Reconstruction

The period after the American Civil War when the Republican Party implemented measures to rebuild and reform the Southern states, including granting civil rights to freed slaves.

African-Americans

A racial or ethnic group in the United States with ancestry from any of the black racial groups of Africa.