A Type 2 Service Auditor's Report Addresses

question 31

Multiple Choice

A Type 2 service auditor's report addresses:

• A)Only management's description and design of its controls.
• B)Management's description and design of its controls and control operating effectiveness.
• C)Only control operating effectiveness.
• D)Control operating effectiveness and primary assertion reliability.

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Definitions:

Marketing

The process or technique of promoting, selling, and distributing a product or service.

Output Controls

Output controls are controls that focus on desired targets and allow managers to use their own methods for reaching defined targets.

Corrective Action

Measures taken to rectify a problem, error, or deviation from standard procedures to ensure it does not recur.

Process Controls

Controls that attempt to specify the manner in which tasks are to be accomplished.