Which of the Following Is Not True

question 28

Multiple Choice

Which of the following is not true?

• A)The auditor should not communicate with management until the audit of internal control over financial reporting is finished.
• B)Written communication between the auditor and management about internal control over financial reporting should include the definitions of control deficiencies, significant deficiencies, and material weaknesses.
• C)The auditor should not include in the audit report that no significant deficiencies were noted during an audit of internal control over financial reporting.
• D)If fraud is discovered, the auditor must report it to the appropriate level of management.

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Definitions:

Strategic Control

The process of monitoring and adjusting an organization's strategy to ensure desired outcomes are achieved.

Exportive IHRM

Relates to the practices and strategies employed by multinational corporations to transfer their home country's human resource management policies and practices to their operations in other countries.

HRM Systems

Human Resource Management Systems; technology-based solutions that assist in managing an organization's human resource functions, such as recruitment, payroll, performance management, and more.

Strategic International HRM

Human resources management issues, functions, policies, and practices that result from the strategic activities of multinational enterprises and that affect the international concerns and goals of those enterprises.