The Effectiveness of General Controls Is an Important Consideration for Audit

question 64

Multiple Choice

The effectiveness of general controls is an important consideration for audit teams when assessing control risk on an audit.Which management assertions are primarily affected by general controls?

• A) Completeness and accuracy.
• B) Occurrence and rights and obligations.
• C) Accuracy and occurrence.
• D) Completeness and occurrence.

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Definitions:

Cortisol Levels

The concentration of cortisol, a steroid hormone, in the blood, which can indicate stress or adrenal function.

Adolescent Mood

The range of emotions or mood swings experienced by adolescents, often influenced by hormonal changes, environment, and psychological stressors.

Adolescent Alertness

The heightened state of awareness often found in teenagers, which can vary throughout the day due to changes in their biological clocks.

Circadian Rhythm

The internal biological clock that regulates the sleep-wake cycle and other physiological processes on a roughly 24-hour schedule.