Internal controls can NEVER be regarded as completely effective. Even if systems personnel could design an ideal system, its effectiveness depends on the:
A) adequacy of the computer system.
B) competency and dependability of the people using it.
C) ability of the internal audit staff to maintain it.
D) proper implementation by management.

Question

Quizplus · Accepted Answer

The effectiveness of internal controls is heavily dependent on the competency and dependability of the people using the system, as human error or intentional misconduct can undermine even the best-designed controls.

Internal Controls Can NEVER Be Regarded as Completely Effective