An Auditor Is Evaluating a Client's Internal Controls

question 6

Multiple Choice

An auditor is evaluating a client's internal controls. Which of the following situations would be the most difficult internal control issue for an auditor to detect?

• A)The accounting staff neglects the control, due to increased transactions to be processed.
• B)The technology department writes a program that does not properly implement the control, due to a lack of understanding.
• C)Two employees, who work in different departments, are circumventing an internal control.
• D)Someone erroneously disables edit checks in a software program designed to identify control exceptions.

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Definitions:

Violent Human Being

An individual who exhibits behaviors involving physical force intended to hurt, damage, or kill others.

TASERs

Brand name for electronic control devices designed to incapacitate individuals through the use of electrical shocks, often used by law enforcement.

Weapons Effect

The increase in aggression that can occur as a result of the mere presence of a weapon.

Social Learning Theory

A theory that proposes individuals learn behaviors and social cues through observation and imitation of others, along with the effects of rewards and punishments.