In trying to determine whether there is a need for additional detailed tests of controls, which of the following factors is considered?
A) evidence provided by other tests
B) changes in the overall control environment
C) results of enquiries and observations
D) all of the above

Question

Quizplus · Accepted Answer

All of the factors mentioned should be considered when determining if additional detailed tests of controls are necessary. Evidence provided by other tests can help identify areas where controls may be weaker or stronger than expected. Changes in the overall control environment, such as a new system implementation or changes in management or policies, can also impact the effectiveness of controls. Results of enquiries and observations, including interviews with personnel and walkthroughs of processes, can help identify potential control deficiencies. Therefore, all of the above factors should be taken into account when determining whether additional detailed tests of controls are needed.

In Trying to Determine Whether There Is a Need for Additional