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has
the
primary
responsibility
for
establishing
and
________________7. One of the tests of control that refers to looking at the process being
performed by others.
________________8. If the control risk is assesses at a __________, the auditor should document his
conclusion that control risk is at a high level.
________________9. Internal control is concerned with the reliability of financial information (T/F)
________________10. Well-designed internal control will prevent all fraud by top management (T/F)
has
the
primary
responsibility
for
establishing
and
________________7. One of the tests of control that refers to looking at the process being
performed by others.
________________8. If the control risk is assesses at a __________, the auditor should document his
conclusion that control risk is at a high level.
________________9. Internal control is concerned with the reliability of financial information (T/F)
________________10. Well-designed internal control will prevent all fraud by top management (T/F)
Answers:
1. Assessed level of Control risk
2. Control Environment, Risk assessment, Information and communication systems, Control
Activities, Monitoring
3. Reperformance
4. Internal Control
5. Business Risk
6. Management and those charged with governance
7. Observation
8. High level
9. True
10.False