An Auditor Is Likely to Use Four Types of Procedures

question 116

Multiple Choice

An auditor is likely to use four types of procedures to support the operating effectiveness of internal controls. Which of the following would generally NOT be used?

• A) make inquiries of appropriate client personnel
• B) examine documents, records, and reports
• C) reperform client procedures
• D) inspect design documents

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Definitions:

Commercialization

Commercialization entails the process of bringing new products or services to the market, focusing on their sale, distribution, and marketing.

Media Globalization

The worldwide integration and expansion of media technologies and networks, enabling the global dissemination and exchange of information and cultural products.

User Access

The ability or right of individuals to use or retrieve information and resources from technology or services.

Cultural Imperialism

The domination of one culture over others through media and cultural products, leading to the imposition of the dominant culture’s values and eroding local cultures.