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:

Psychoanalysis

A therapeutic approach and theory of psychopathology, founded by Freud, focusing on unconscious processes and resolving internal conflicts.

Cognitive-behavioral Therapy

A psychological treatment method that addresses maladaptive behaviors and thoughts to improve emotional regulation and develop personal coping strategies.

Resistance

The refusal to accept or comply with something; in psychology, it can also refer to a client's opposition to their therapist's suggestions in psychotherapy.

Consciousness

The state of being awake and aware of one’s surroundings and thoughts.