Compared to other types of entity-level controls, the auditor finds _______the easiest to test because their operation is readily verifiable.
A)control activities
B)control environment
C)risk assessment
D)information and communication

Question

Quizplus · Accepted Answer

Control activities are the specific policies and procedures implemented by management to achieve specific objectives and mitigate risks. They are often easily testable and verifiable because they involve physical, documentary, or technological evidence. Control environment, risk assessment, and information and communication controls are more subjective and may require more judgment and interpretation by the auditor, making them more difficult to test.

Compared to Other Types of Entity-Level Controls, the Auditor Finds