The design of the system of internal controls is the responsibility of the external auditor.

Name: The design of the system of internal controls is the responsibility of the external auditor.
Brand: Quizplus
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Question

Quizplus · Accepted Answer

The design and implementation of the system of internal controls is the responsibility of an entity's management, not the external auditor. The external auditor's role is to assess the effectiveness of these controls if relevant to the audit.

The Design of the System of Internal Controls Is the Responsibility