To Understand the Relevant Internal Controls of the Company,the Auditor

question 62

Multiple Choice

To understand the relevant internal controls of the company,the auditor should understand the following areas of the company:

• A)the management environment
• B)the risk assessment process
• C)the information system including the business processes relevant for internal control
• D)how the company communicates internal control reporting roles and responsibilities
• E)how the company has controlled risks arising from IT

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Definitions:

Tibialis Anterior

A muscle in the lower leg that contributes to dorsiflexion and inversion of the foot.

Brachioradialis

A muscle of the forearm that flexes the forearm at the elbow, particularly when the forearm is in midpronation/supination.

Gluteal Muscles

A group of three muscles located in the buttocks, responsible for movement of the hip and thigh.

Hamstring Muscles

A group of three muscles located at the back of the thigh that are responsible for bending the knee and extending the hip.