When the Auditor Is Obtaining an Understanding of the Independent

question 123

Multiple Choice

When the auditor is obtaining an understanding of the independent computer service center's internal controls, the auditor should

• A) use the same criteria used to evaluate the client's internal controls.
• B) use different criteria because the service center resides outside the company.
• C) use the same criteria used to evaluate the client's internal controls but omit tests of transactions.
• D) use different criteria for the service center by including substantive tests of balances.

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Definitions:

Documentation

The act of recording and maintaining detailed records of events, processes, or procedures.

Quality Process

The systematic activities and mechanisms implemented by an organization to ensure that its products or services meet certain quality standards.

Change-Of-Shift Report

A communication process between healthcare professionals to transfer patient care information at the end of one shift and the beginning of the next.

Patient's Attitudes

The perspectives or mental states of patients towards healthcare, treatments, and outcomes.