If the Internal Control Test Is Done as a Dual-Purpose

question 57

Multiple Choice

If the internal control test is done as a dual-purpose test,the auditor will

• A)examine whether there is a deviation from the documented control
• B)recalculate the control
• C)examine whether the deviation is within the tolerable limit
• D)examine whether there is a deviation relevant to the documented control
• E)reperform the control
• F)both A and B
• G)both A and E
• H)both C and D

---

Definitions:

Conscious

Having the awareness and capability to contemplate one's own life, perceptions, ideas, and everything around oneself.

Preconscious

Refers to thoughts or feelings that are not immediately in one's conscious awareness but can be easily accessed.

Defence Mechanism

Unconscious mental tactics employed to shield oneself from the distress caused by thoughts or feelings that are deemed unacceptable.

Rationalization

A defense mechanism in which controversial behaviors or feelings are justified and explained in a seemingly rational or logical manner to avoid the true explanation.