You Are the Audit Manager for a New Audit Client

question 33

Essay

You are the audit manager for a new audit client. Your staff auditors are unsure of what constitutes a control deficiency. Discuss the terms control deficiency, design deficiency, and operating deficiency.

---

Definitions:

Sodium Intake

The quantity of sodium consumed, typically measured in regards to diet and its effects on health, particularly blood pressure.

Situational Low Self-Esteem

A temporary decline in self-esteem triggered by external events or situations, distinct from chronic or global low self-esteem.

Feelings of Abandonment

Emotional distress caused by feeling left behind or forsaken by others, leading to a sense of loneliness and rejection.

Antidepressant Medication

A class of drugs designed to improve symptoms of depression by adjusting the levels of certain chemicals in the brain.