Which of the Following Is Not a Reason to Assess

question 58

Multiple Choice

Which of the following is not a reason to assess control risk as high?

• A) Internal control policies or procedures are unlikely to be effective.
• B) Evaluating the effectiveness of the internal control policies or procedures would be more time consuming than another audit approach.
• C) The auditor has assessed detection risk as high.
• D) Internal control policies or procedures are unlikely to pertain to an assertion.

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Definitions:

Implicit Leadership Perspective

The belief that leadership attributes are largely unconsciously inferred and socially constructed based on people's perceptions and preconceptions.

Attribution Errors

Biases in the way people assign causes or motivations to others' behaviors, often overestimating personal factors while underestimating situational influences.

Organizational Outcomes

The results or consequences of an organization's actions, strategies, or processes, which can include productivity, employee satisfaction, and financial performance.

Cultural Values

The core principles and ideals shared by a group that influence behaviors and decision-making.