Which of the Following Is Not a Condition That Must

question 68

Multiple Choice

Which of the following is not a condition that must be met for an internal control examination?

• A) Management accepts responsibility for the effectiveness of its internal control.
• B) Management must base its evaluation of internal control on standards established by the AICPA.
• C) Management's evaluation of control can be supported by sufficient evidence.
• D) Management presents a written assertion about the effectiveness of its internal control.

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