When the Inherent Risk and Control Risk Assessment Is High

question 10

Multiple Choice

When the inherent risk and control risk assessment is high:

• A) there are no controls tested or relied upon.
• B) minimal substantive tests are performed.
• C) the amount of substantive testing is significant.
• D) both a and c.

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Definitions:

Digital Artery

Small arteries supplying blood to the fingers and toes.

Radial Artery

A major artery in the forearm that supplies blood to the lateral aspect of the arm and hand.

Smooth Muscle

A type of muscle found within the walls of hollow organs like the intestines, blood vessels, and bladder, characterized by its lack of striations and involuntary control.

Superior Mesenteric Artery

A major artery arising from the aorta that supplies blood to portions of the small intestine, cecum, and part of the colon.