Based on a Study and Evaluation Completed at an Interim

question 73

Multiple Choice

Based on a study and evaluation completed at an interim date,the auditor concludes that no significant internal control weaknesses exist.The records and procedures would most likely be tested again at year-end if

• A) Compliance tests were not performed by the internal auditor during the remaining period.
• B) The internal control system provides a basis for reliance in reducing the extent of substantive procedures.
• C) The auditor used nonstatistical sampling during interim compliance testing.
• D) Inquiries and observations lead the auditor to believe that conditions within the internal control system have changed.

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Definitions:

Customer-Focused

emphasizes the importance of prioritizing and directly addressing the needs and preferences of customers.

Overly Apologetic

The tendency to say sorry excessively, often without necessity or in situations not requiring an apology.

Polite Tone

A manner of communicating that is respectful and considerate towards others, often characterized by a gentle and courteous approach.

Dealing Problem

The approach or method adopted by an individual to confront and solve challenges or difficulties they encounter.