Critical Criteria in Assessing Severity of Internal Control Deficiencies

question 59

Essay

Critical Criteria in Assessing Severity of Internal Control Deficiencies
What general factors should be considered by an auditor in evaluating whether or not a control deficiency is a material weakness,or a significant deficiency,or a control issue?

Comprehend key employment laws related to polygraph testing, harassment, wages, and work hours.

Understand the legal concepts of disparate treatment and disparate impact in employment discrimination.

Recognize the protections provided by the Americans with Disabilities Act (ADA) and the Family and Medical Leave Act (FMLA).

Understand the legal standards and defenses related to employment discrimination, including the bona fide occupational qualification (BFOQ) defense.

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Definitions:

Cultural Change

The transformation of a society's cultural patterns, beliefs, and practices over time, often due to influences such as technology, migration, or global communication.

Culture

The set of social behavior, norms, knowledge, beliefs, arts, laws, and customs that characterize a group of people or society.

Society

A structured community of people bound together by similar traditions, institutions, or nationality.

Ethnocentrism

The belief in the inherent superiority of one's own ethnic group or culture, often at the expense of other cultures.