Tests of Controls Are Conducted When

question 40

Multiple Choice

Tests of controls are conducted when:

• A) controls are not operating as effectively as initially assessed.
• B) controls are expected to be operating effectively.
• C) the auditor determines that substantive testing is not effective.
• D) control risk may be higher than the initial assessment.

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Definitions:

Gender Neutral System

A system or policy that applies the same rules and standards to everyone, regardless of their gender.

Performance Appraisal

A systematic evaluation of an employee's work performance, typically involving feedback and discussions about achievements and areas for improvement.

Job Analysis

A detailed examination of the roles, responsibilities, skills, and requirements of a specific job, often used to inform hiring, training, and compensation decisions.

Job Descriptions

Job descriptions are formal accounts of the duties, responsibilities, required qualifications, and reporting relationships of a specific job.