Tests of controls are normally performed only on those internal controls the auditor believes have been operating effectively during the period under audit.

Question

Quizplus · Accepted Answer

Tests of controls are performed not only on internal controls the auditor believes have been operating effectively, but also on those that may not have been functioning properly or may be at risk of material weakness. The purpose of testing controls is to provide assurance that the controls are operating effectively throughout the entire period under audit.

Tests of Controls Are Normally Performed Only on Those Internal