When Performing an Audit of Internal Control Under PCAOB Requirements,auditors $\begin{array} { c c c } & \text { Design Effectiveness } & \text { Operating Effectivenes:} \\\end{array}$

question 49

Multiple Choice

When performing an audit of internal control under PCAOB requirements,auditors evaluate control:
$\begin{array} { c c c } & \text { Design Effectiveness } & \text { Operating Effectivenes:} \\\end{array}$
A- $\begin{array} { c c c } \quad\quad\quad\quad\quad\quad\text { Yes } &\quad\quad\quad\quad \quad\quad\quad\text { Yes } \\\end{array}$
B- $\begin{array} { c c c }\quad\quad\quad\quad\quad\quad \text { Yes } &\quad\quad\quad\quad\quad\quad\quad \text { No } \\\end{array}$
C- $\begin{array} { c c c } \quad\quad\quad\quad\quad\quad\text {No} & \quad\quad\quad\quad\quad\quad\quad\text { Yes } \\\end{array}$
D- $\begin{array} { c c c }\quad\quad\quad\quad\quad\quad \text { No } &\quad\quad\quad\quad \quad\quad\quad\text { No }\end{array}$

• A)Option A
• B)Option B
• C)Option C
• D)Option D

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Definitions:

Worse Performance

A lower level of achievement or effectiveness in carrying out a task or duty compared to expected or previous results.

Better Performance

An improvement in efficiency, accuracy, or quality of work or activity when compared to a previous level.

Positive Well-Being

Refers to a state of health, happiness, and prosperity, encompassing both physical and mental health.

Disappointing Event

An occurrence that falls short of expectations, leading to feelings of dissatisfaction or sadness.