The ICFR Attests That the Controls Were Operating Effectively

question 78

Multiple Choice

The ICFR attests that the controls were operating effectively:

• A) for the entire period under audit.
• B) since the date of the previous ICFR.
• C) for the majority of time under audit.
• D) None of the above.

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Definitions:

Recurring Situations

Events or conditions that happen repeatedly over time in a predictable pattern or sequence.

Justice Criteria

Standards or principles used to assess fairness and equity within processes, decisions, and distributions in social and professional contexts.

Constituents

Individuals or groups represented by an elected official or a decision-maker.

Stakeholders

People and groups with an interest or “stake” in the performance of the organization.