The Primary Objective of Procedures Performed to Obtain an Understanding

question 21

Multiple Choice

The primary objective of procedures performed to obtain an understanding of the entity's internal control is to provide an auditor

• A) The knowledge necessary for audit planning.
• B) The evidential matter to use in assessing inherent risk.
• C) A basis for modifying tests of controls.
• D) An evaluation of the consistency of application of management's policies.

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Definitions:

Anti-malware System

A software program designed to detect, prevent, and remove malicious software, including viruses, spyware, and other harmful applications, from computing devices.

Software Package

A bundle of software applications or programs packaged together to address a particular need or to perform a series of tasks.

Unauthorized Individuals

Persons who do not have permission or rights to access certain data, facilities, or systems.

Information Resources

Data, information, and related resources used to support decision-making, research, and information needs in various contexts.