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.

---

Definitions:

Criticisms

Evaluations or judgments expressed about something, pointing out its faults or shortcomings often with the intention of promoting improvement.

Continuity Theory

A psychological theory suggesting that individuals tend to maintain the same activities, behaviors, personalities, and relationships as they age.

Connected

Being joined or linked in some manner, either physically, emotionally, or digitally, implying a state of unity or association.

Past

The past refers to the period of time that has already occurred, in contrast to the present and the future.