Which of the Following Is Not a Question an Auditor

question 77

Multiple Choice

Which of the following is not a question an auditor considers in deciding whether to pursue a lower control risk approach prior to substantive testing?

• A)Is the design of the control effective?
• B)Does the control promote operational efficiency?
• C)Is it cost effective to test controls?
• D)Are controls operating effectively?

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Definitions:

Big Five

A popular model in personality psychology referring to the five broad traits used to describe human personality: openness, conscientiousness, extraversion, agreeableness, and neuroticism.

Outgoing

Being sociable and willing to engage in conversation or activities with others.

Impression Management

The process by which individuals attempt to influence the perceptions of others about a person, object, or event by regulating and controlling information in social interactions.

Swiss Banking

A term denoting the prestigious, secure, and confidential banking system of Switzerland known for its privacy policies.