Which of the Following Would Not Affect an Auditor's Judgment

question 11

Multiple Choice

Which of the following would not affect an auditor's judgment concerning internal controls?

• A)The assertion being tested.
• B)The design of the control.
• C)The operation of the control.
• D)The level of inherent risk.

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Definitions:

Choice

The act of selecting from among available alternatives, reflecting personal judgment or preference.

Bureaucratic Procedures

Established, formal rules and protocols typically found within large organizations, aimed at standardizing and controlling processes.

Priorities

The ranking of tasks, goals, or objectives in order of importance, guiding where resources and attention should be focused.

Neutralizer

Factors that can inhibit or reduce the effectiveness of leadership actions or organizational interventions.