An Auditor Is Evaluating a Client's Internal Controls

question 6

Multiple Choice

An auditor is evaluating a client's internal controls. Which of the following situations would be the most difficult internal control issue for an auditor to detect?

• A)The accounting staff neglects the control, due to increased transactions to be processed.
• B)The technology department writes a program that does not properly implement the control, due to a lack of understanding.
• C)Two employees, who work in different departments, are circumventing an internal control.
• D)Someone erroneously disables edit checks in a software program designed to identify control exceptions.

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Definitions:

Interview Process

A structured conversation where one party asks questions, and the other provides answers, typically used for the purpose of evaluation.

Behavioral Interview

An interviewing technique where candidates are asked to describe past behavior and performance in specific situations.

Working Interview

An interview where the applicant engages in an activity related to the job they're applying for.

Job-sample Interview

An interview technique where candidates are asked to perform tasks or work activities that are part of the job they are applying for.