Which of the Following Statements Best Describes Why an Auditor

question 39

Multiple Choice

Which of the following statements best describes why an auditor would use only substantive procedures to evaluate specific relevant assertions and risks?

• A)The relevant internal control components are not well documented.
• B)The internal auditor already has tested the relevant controls and found them effective.
• C)Testing the operating effectiveness of the relevant controls would not be efficient.
• D)The cost of substantive procedures will exceed the cost of testing the relevant controls.

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Definitions:

Case Management

A collaborative process of assessment, planning, facilitation, care coordination, evaluation, and advocacy for options and services to meet an individual's comprehensive health needs.

Team Communication

The process of sharing information, ideas, and feelings among members of a team to achieve a common goal effectively.

Priority Setting

The process of establishing a sequence or hierarchy of importance or urgency among a set of tasks or responsibilities, often essential in effective time management and resource allocation.

Oral Care

The practice of keeping one's mouth clean and free of disease and other problems by regular brushing and cleaning between the teeth.