For Each Significant Internal Control Deficiency Identified by the Auditor

question 114

True/False

For each significant internal control deficiency identified by the auditor, he or she should design one or more tests of controls to assess the extent of the deficiency and its effect on the financial statements.

---

Definitions:

Stoma

Artificially created opening between a body cavity and the surface of the body (e.g., a colostomy formed from a portion of the colon pulled through the abdominal wall).

Cleansing Enema

A procedure involving the introduction of liquids into the rectum and colon to stimulate bowel movement and cleanse the lower bowel.

Rectal Plug

A device inserted into the rectum to prevent incontinence or for therapeutic purposes.

Sims' Position

A body position where a patient lies on their side with the lower leg straightened and the upper leg bent.