Which One of the Following Statements About the Internal Control

question 101

Multiple Choice

Which one of the following statements about the internal control questionnaire is NOT correct?

• A) The primary advantage of the questionnaire approach is the relative completeness of coverage of each audit area that a good instrument affords.
• B) The primary disadvantage of the questionnaire approach is that individual parts of the system are examined without providing an overall view.
• C) It is unacceptable for the auditor to rely on an internal control questionnaire that has been filled out by client's personnel.
• D) The questionnaire can cover each audit area reasonably quickly, and it can be accomplished at the beginning of the audit engagement.

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Definitions:

Inter-team Group Technique

A method aimed at enhancing cooperation and efficiency among different teams within an organization by improving communication and resolving conflicts.

Consensus

A group decision that has the expressed support of most members.

Authority Rule

A system or principle governing conduct or activity, where decisions are made based on hierarchical position or statutory power.

Lack of Response

An absence of reaction or feedback following an action, query, or request, potentially indicating disinterest or disregard.