After Performing Work in a Compliance Attestation Engagement and Finding

question 104

Multiple Choice

After performing work in a compliance attestation engagement and finding that a governmental agency's managers failed to install and perform even the most elementary controls to ensure compliance with laws and regulations and,in fact,committed numerous violations,an auditor most likely would

• A)write an adverse report on actual compliance.
• B)write an unqualified report on actual compliance.
• C)write a report modified to disclose particular noncompliance events (specific violations of laws and regulations).
• D)write a disclaimer of opinion related to knowledge of noncompliance.

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Definitions:

360-degree Review

A feedback process where employees receive confidential, anonymous feedback from the people who work around them.

Subordinates

Individuals who work under the guidance and direction of a manager in an organization.

Performance Appraisal

A systematic evaluation of an employee's job performance and productivity, often used for feedback, development, and decision-making purposes.

Multirater Appraisals

An employee performance evaluation method where feedback is gathered from multiple sources, including peers, subordinates, and supervisors, to provide a comprehensive assessment.