Based on PCAOB Standards for an Internal Control Audit, Which

question 26

Multiple Choice

Based on PCAOB standards for an internal control audit, which of the following is least likely to indicate a significant deficiency relating to a client's antifraud programs?

• A) No program for anonymous submissions of alleged fraud.
• B) Audit committee active engagement in discussions on the topic of fraud.
• C) Senior management delegates to lower levels responsibility for oversight of antifraud programs.
• D) Lack of audit committee interaction with the internal audit department.

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Definitions:

Attachment

An emotional bond between individuals, particularly between a child and caregiver, which is critical for the child's development and psychological security.

Easy Temperament

Refers to a personality disposition noticeable from infancy, characterized by regular biological rhythms, adaptability, and a predominantly positive mood.

Authoritative Parenting

A parenting style characterized by high expectations of maturity and self-regulation, as well as high responsiveness, warmth, and support.

Secure Attachment

A healthy emotional bond formed in early childhood, characterized by trust and a sense of safety in the relationship with the caregiver.