The Purpose of Tests of Controls Is to Determine That

question 58

Multiple Choice

The purpose of tests of controls is to determine that:

• A) Internal control policies and procedures are functioning as prescribed.
• B) Substantive procedures can be kept to a minimum.
• C) Errors and irregularities are prevented or detected in a timely manner.
• D) The auditor has an understanding of internal control.

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Definitions:

Patellar Tendon

The tendon that connects the patella (kneecap) to the tibia (shinbone), playing a crucial role in the extension of the knee.

Reflex Hammer

A medical instrument used by practitioners to test deep tendon reflexes, aiding in the assessment of nervous system function.

Golgi Tendon Reflex

A protective reflex mechanism that prevents muscles from contracting excessively by inhibiting the muscle contraction when the tendon is under a high tension.

Painful Stimuli

External or internal factors that cause pain sensation, triggering a response from the nervous system.