The Auditor Is Responsible for Communicating Significant Internal Control Deficiencies

question 123

Multiple Choice

The auditor is responsible for communicating significant internal control deficiencies to the audit committee, or those charged with governance. This communication

• A) may be oral or written.
• B) must be oral.
• C) must be written.
• D) must be oral via direct communication.

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Definitions:

Focus Groups

A qualitative research technique involving guided discussions with a small group of people to explore their perceptions on a particular topic.

Human Communication

The process through which individuals convey meanings through the exchange of verbal or non-verbal messages.

Focus Group

Small group of people brought together to discuss a topic of interest to the researcher.

Reliability

The consistency and dependability of a measurement tool or research study over time, implying that similar results could be obtained under consistent conditions.