Which of the Following Is Least Likely to Be Considered

question 46

Multiple Choice

Which of the following is least likely to be considered a risk assessment procedure relating to internal control?

• A)Counting marketable securities at year-end.
• B)Inquiries of client personnel.
• C)Inspecting documents and reports.
• D)Observing the application of specific controls.

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Definitions:

Instrumental Support

The provision of tangible help or resources to someone in need, like financial assistance or goods.

Child

A young human being below the age of puberty or below the legal age of majority.

Elder Abuse

Any form of mistreatment that results in harm or loss to an older person, including physical, emotional, sexual abuse, neglect, and financial exploitation.

Powerless

Lacking the ability, strength, or capacity to act, influence, or assert control over circumstances or other individuals, often due to social, political, or economic constraints.