The Actual Operation of an Internal Control System May Be

question 64

Multiple Choice

The actual operation of an internal control system may be most objectively evaluated by:

• A) review of the previous year's audit work papers to update the report of internal control evaluation.
• B) substantive tests of accounts balances based on the auditor's assessment of internal control strength.
• C) selection of items processed by the system and determination of the presence or absence of errors and control test deviations.
• D) completing a questionnaire and flowchart related to the accounting system in the year under audit.

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Definitions:

Self-esteem

A subjective measure of an individual's worth or value, often determining how much one respects and regards oneself.

Counterstereotypic Examples

Instances or cases that go against common stereotypes, thereby challenging and potentially altering stereotypical beliefs.

Stereotyped Associations

Cognitive connections between certain attributes, characteristics, or behaviors and specific social groups.

Minority Groups

Social groups that are marginalized, have fewer privileges, and often face discrimination based on racial, ethnic, cultural, or other identity factors.