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.

---

Definitions:

High Pitches

Sounds that have a high frequency, typically perceived as shrill or squeaky, easily distinguishable from lower pitch sounds.

Low-Frequency

Low-frequency pertains to events, signals, or items occurring or operating at a relatively small number of cycles or occurrences per unit of time.

High-Frequency

Refers to phenomena or activities that occur at a rapid rate or over short intervals, often used in contexts like electronics, trading, or signals where a high number of cycles or transactions happen within a short period.

Hair Cell

A specialized auditory receptor cell within the inner ear that enables hearing by converting sound vibrations into electrical signals.