If the Results of Tests of Controls Support the Design

question 20

Multiple Choice

If the results of tests of controls support the design and operations of controls as expected, the auditor uses ________ control risk as the preliminary assessment.

• A) a lower
• B) the same
• C) a higher
• D) either a lower or higher

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Definitions:

Planned Change

A deliberate effort to improve a system or process, often involving interventions designed by management.

Future Challenges

The anticipated difficulties or obstacles that await in the forthcoming phase, requiring preparedness and adaptation.

Political Maneuvering

The strategic movement or actions designed to gain advantage or position in a political or organizational context.

Force-Coercion Strategy

A change management approach that involves the use of authority, threats, or pressure to achieve desired organizational changes.