An Auditor Concludes That the Internal Controls Are Not Operating

question 8

Multiple Choice

An auditor concludes that the internal controls are not operating effectively when in fact they are. This most likely would result in:

• A) a qualified opinion on the ICFR.
• B) additional substantive testing.
• C) additional scope requirements.
• D) All of the above.

---

Definitions:

Debugging Software Errors

The process of identifying, analyzing, and fixing bugs or errors in software code to ensure the program runs correctly and efficiently.

Appraisal Cost

Expenses incurred to detect defective products or services before they are delivered to customers, part of quality control efforts.

Quality Cost Report

A document detailing the costs associated with ensuring products or services meet quality standards, including prevention, appraisal, and failure costs.

Testing And Inspection

Activities involved in the quality assurance process, ensuring products meet certain standards and specifications.