Which of the Following Is Correct Regarding Management's Documentation of Internal

question 92

Multiple Choice

Which of the following is correct regarding management's documentation of internal controls?

• A) inadequate documentation is not a control deficiency
• B) documentation needs to focus on interim controls
• C) documentation needs to have some focus on controls designed to detect fraud
• D) documentation should only focus on system design

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Definitions:

Necessary and Proper Clause

A provision in the U.S. Constitution granting Congress the power to pass all laws necessary and proper for carrying out its enumerated list of powers.

Delegated Powers

Powers that are granted from one level of government to another, or from a principal to an agent, under the assumption they will be executed in line with certain criteria or objectives.

Printz v. United States

A landmark Supreme Court case that decided on the constitutionality of certain interim provisions of the Brady Handgun Violence Prevention Act.

Federal Regulatory Program

A system of rules and regulations established by the federal government to control and supervise specific activities, industries, or sectors.