Evidence About Whether an ICFR Is Operating as Designed and Whether

question 76

Multiple Choice

Evidence about whether an ICFR is operating as designed and whether the control is being performed by someone with appropriate authority and qualifications are provided by:

• A) the risk level.
• B) management responsibility.
• C) effective operations.
• D) complimentary tests.
• E) tests of controls.

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Definitions:

Sampling Distribution

The probability distribution of a given statistic based on a random sample, used to make inferences about a population.

Population Mean

The average value of a particular characteristic within an entire population, representing a central or typical value.

Fixed Sample Size

The predetermined number of observations or data points included in a statistical sample.

Sampling Plan

A defined strategy that details how samples will be taken from a population to represent the whole accurately.