Which of the Following Areas Can External Auditors Rely on Internal

question 63

Multiple Choice

Which of the following areas can external auditors rely on internal auditors' work in auditing internal controls?

• A)Evaluation of the auditing environment.
• B)Testing of low risk internal control activities.
• C)All testing of the operating effectiveness of internal control activities.
• D)As providing the principle evidence for the external auditors' opinion.

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Definitions:

Decreasing

A process or trend involving reduction or decline in size, quantity, or intensity over time.

Increasing

The process or act of becoming larger or greater in size, number, value, or amount.

Terminal Goal

The ultimate objective or aim that one strives to achieve in a specific domain or over the course of a project.

Behaviour Modification Programs

A planned, systematic approach to changing behavior, typically involving the application of principles of operant conditioning, positive reinforcement, and sometimes punishment.