The Standard Report on Internal Controls Over the Financial Reporting

question 7

Multiple Choice

The standard report on internal controls over the financial reporting process is modified by the auditor in which of the following circumstances?

• A)Management's quarterly report on internal control is incomplete or improperly presented
• B)There is a restriction on the purpose of the engagement
• C)The auditor decides to refer to the report of other auditors for the auditor's own report
• D)There is other information in management's annual report on internal control over financial reporting
• E)Management's annual certification pursuant to Section 404 of the Sarbanes-Oxley Act is misstated
• F)both A and B
• G)both C and E
• H)Both C and D

---

Definitions:

IPS

In-Plane Switching, a technology for LCD displays that offers wider viewing angles and better color accuracy, or Intrusion Prevention System, designed to detect and prevent network breaches.

DNS

Domain Name System, a hierarchical and decentralized naming system for computers, services, or any resource connected to the internet or a private network that translates domain names to IP addresses.

IP Address

A distinct sequence of numbers divided by dots, which serves to identify every device that communicates across a network using Internet Protocol.