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:

Dualism

A philosophical concept that mind and body are fundamentally distinct kinds of entities or substances.

Religious Beliefs

Personal convictions and values held about spiritual or metaphysical concerns, often involving faith in a higher power or doctrine.

Dualism

A philosophical concept that posits the existence of two distinct types of substance or reality: physical (material) and non-physical (spiritual or mental).

Mind/Body Problem

A philosophical question concerning the relationship between the mind and body, specifically how mental states, events, and functions relate to physical states.