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.

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Definitions:

Psychological Disorders

Mental health conditions characterized by disturbances in thought, emotion, or behavior, leading to personal distress or impaired functioning.

Systematic Desensitization

A behavioral therapy technique used to reduce phobia-related anxiety through gradual exposure to the fear stimulus combined with relaxation exercises.

Progressive Relaxation

A technique that involves tightening and then relaxing each muscle group in succession to induce physical and mental relaxation.

Psychological Functioning

Encompasses the mental processes and behaviors exhibited by an individual, reflecting their mental health and well-being.