The Purpose of Tests of Controls Is to Determine That

question 23

Multiple Choice

The purpose of tests of controls is to determine that:

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

---

Definitions:

Alcoholics Anonymous

A self-help organization designed to support individuals in achieving and maintaining sobriety from alcohol.

Abstinence

The act of voluntarily refraining from engaging in certain pleasurable activities, such as consuming alcohol or having sex.

Hallucinogen Overdose

An acute condition resulting from excessive consumption of hallucinogens, leading to severe psychological or physiological reactions.

Therapeutic Milieu

A therapeutic environment, specifically structured to reduce stress and promote healing and personal growth in patients.