At the End of Internal Control Testing,the Auditor May Conclude

question 52

Multiple Choice

At the end of internal control testing,the auditor may conclude that

• A)internal controls are effective in preventing or detecting misstatements for the accounts in the business process
• B)internal controls are effectively designed to prevent or detect misstatements for the significant accounts in the business process
• C)internal controls are not effectively designed for the significant accounts in the business process
• D)internal controls are not effective for the relevant assertions tested for the significant accounts in the business process

---

Definitions:

Labeling

The process of assigning a category or descriptor to individuals or groups often based on stereotypes or simplified perceptions.

Pre-Modern Societies

Societies that existed before the development of modern technologies and industrialization.

Unacceptable Behaviors

Actions or conduct deemed inappropriate or offensive according to societal norms and standards.

Low-Level Roles

Positions in an organization or field that typically require minimal formal education or training, often associated with routine tasks and lower pay.