Assessing Control Risk at a Lower Level Involves All of the Following

question 14

Multiple Choice

Assessing control risk at a lower level involves all of the following except:

• A)identifying specific controls to rely on.
• B)concluding that controls are ineffective.
• C)performing tests of controls.
• D)analyzing the achieved level of control risk after performing tests of controls.

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Definitions:

Enterprise Messaging Systems

Communication platforms used within organizations to facilitate messaging and collaboration among employees.

Messaging

Category of communication system in which users’ messages appear on each other’s screens instantly, without the need to be opened individually, as with email; includes phone-based text messaging, conventional instant messaging, and workplace messaging.

Online Chat Systems

Digital platforms that enable real-time text-based communication between users.

Centralized Control Mechanisms

Systems or procedures designed to manage or regulate activities from a single, central point of authority.