If There Have Been No Changes to a Control That

question 2

Multiple Choice

If there have been no changes to a control that a previous audit has found to be working effectively,________.

• A)an auditor must still test the controls and not place reliance on the prior year's testing
• B)an auditor must still test the controls but not to the same extent as the prior year's testing
• C)an auditor can rely on the prior year's work and not test controls in the current year
• D)an auditor can rely on the prior year's work but should test the controls every three years

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Definitions:

Rational Decision-Making Technique

A systematic process of defining problems, evaluating alternatives, and choosing optimal solutions based on logical and objective analysis.

Nominal Group Technique

A structured method for group brainstorming that encourages contributions from everyone and is used to generate and prioritize ideas.

Brainstorming

A method of generating creative ideas by encouraging free thought and discussion within a group.

Groupthink

A psychological phenomenon where the desire for harmony or conformity in a group results in an irrational or dysfunctional decision-making outcome.