Auditors Should Not Place Total Reliance on Controls to the Exclusion

question 104

True/False

Auditors should not place total reliance on controls to the exclusion of other substantive testing procedures.

---

Definitions:

Contrast Agent

A substance used in medical imaging to enhance the visibility of internal structures in radiographic procedures.

Retrograde Pyelogram

A type of X-ray examination of the urinary system that involves injecting a contrast agent to view the ureters, bladder, and kidneys.

Urinary Tract

The system in the human body consisting of the kidneys, ureters, bladder, and urethra involved in the production and excretion of urine.

Sterile Catheter

A medical device used to drain fluids from or administer fluids to the body, sterilized to eliminate any microbes and minimize the risk of infection.