What Type of Report(s)do Auditors of a Service Organization Prepare

question 108

Multiple Choice

What type of report(s) do auditors of a service organization prepare?

• A)Type I report describes the service organization's controls and evaluates whether they are appropriate to achieve specific control objectives
• B)Type II contains the results of internal control tests conducted by the service organization to determine whether the controls provide reasonable assurance that the control objectives were achieved
• C)Type II contains the information in a Type I report and the results of internal control tests conducted by the service organization to determine whether the controls provide reasonable assurance that the control objectives were achieved
• D)Type III contains an overall evaluation of the complete internal control structure as required by Sarbanes-Oxley
• E)All of the above
• F)A,B,and C

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Definitions:

Hypothalamus

A region of the brain below the thalamus; it coordinates both autonomic nervous system and the activity of the pituitary, controlling body temperature, thirst, hunger, and other homeostatic systems.

Stained Cells

Cells that have been treated with specific dyes to highlight particular components under a microscope.

Posterior Lobe

The back part of an organ or gland, such as the posterior lobe of the pituitary gland in the brain.

Homeostasis

The process by which living organisms regulate their internal environment to maintain stable, life-supporting conditions.