External Documentation May Lack Reliability

question 35

Multiple Choice

External documentation may lack reliability.Which of the following is the most probable reason for that?

• A)the external party may be competent in performing duties.
• B)the documentation may be properly understood by the client in the response.
• C)the auditor may decide not to use the documentation and replace it with other documents.
• D)the documentation may have been altered if the process is not controlled from inception.

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Definitions:

Political Network

The web of relationships among individuals in an organization that are used to gain influence, share information, and achieve objectives through political means.

Highly Substitutable

Referring to goods or services that can be easily replaced or exchanged with others of similar value or function.

Centrality

The importance, prominence, or influence of something or someone within a certain context or network.

Subunit Power

The degree of influence or control a subsection of an organization has over decisions or resources.