Based on PCAOB Standards for an Internal Control Audit,which of the Following

question 20

Multiple Choice

Based on PCAOB standards for an internal control audit,which of the following is least likely to indicate a significant deficiency relating to a client's antifraud programs?

• A)No program for anonymous submissions of alleged fraud.
• B)Audit committee's active engagement in discussions on the topic of fraud.
• C)Senior management delegates to lower levels responsibility for oversight of antifraud programs.
• D)Lack of audit committee interaction with the internal audit department.

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Definitions:

Sexual Transmission

The process by which infections or diseases are spread through sexual contact between individuals.

MSM

An acronym for "men who have sex with men," used to describe a behavior that impacts public health without specifying sexual orientation.

Viral Load

The amount of a specific virus present in a blood volume, often used to monitor the severity or progression of a viral infection.

HIV Diagnosis

The process of testing and confirming the presence of the HIV (Human Immunodeficiency Virus) in an individual.