If the Control Procedures Are Not Designed Properly or Are

question 47

Multiple Choice

If the control procedures are not designed properly or are not operating properly,the auditor will need to

• A)develop a fraud risk factor for the missing internal control
• B)design additional test of controls for mitigating factors
• C)design substantive tests to determine whether the missing internal controls have led to misstatements in the financial statements
• D)determine whether the existing internal controls effectively prevent misstatements or detect misstatements in the financial statements

Recognize and apply correct comma usage surrounding geographical names and introductory phrases.

Understand and apply comma rules in complex sentences and when addressing someone directly.

Identify and use commas correctly in lists and series.

Understand the use of commas with conjunctions to separate independent clauses.

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Definitions:

Electric Shock

A sudden discharge of electricity through a part of the body, causing a sharp sensation.

Ingratiation

A social influence strategy where an individual tries to make themselves more likable or attractive to another, often through flattery or other forms of appeal.

Reciprocity

The practice of exchanging things with others for mutual benefit, especially privileges granted by one country or organization to another.

Ethical Guidelines

Principles designed to guide behavior and decision-making in a moral and responsible way.