The Only Controls That an Auditor Can Test Are Controls

question 51

Multiple Choice

The only controls that an auditor can test are controls that are

• A)in place
• B)operating effectively
• C)authorized by management
• D)documented

---

Definitions:

Rods

Photoreceptor cells in the retina that are highly sensitive to light and enable vision in low light conditions.

Fovea

A small depression in the retina where visual acuity is highest, due to the dense concentration of cone cells.

Periphery

Describes the outer limits or edge of an area or object, often used in reference to vision to describe areas seen outside the central point of focus.

Optic Nerve

A nerve in the brain responsible for sending sight information from the retina to the brain.