Monitoring activities in an internal control structure determines that:
A) controls are operating as intended.
B) external audit assurance is no longer necessary.
C) improvements in internal control are overdue.
D) auditing procedures are to be restricted.

Question

Quizplus · Accepted Answer

Monitoring activities are designed to assess whether the internal control structure is operating as intended. Therefore, the best choice is A, indicating that controls are operating as intended. Choices B, C, and D are not correct because monitoring activities do not determine the need for external audit assurance, whether improvements in internal control are overdue, or whether auditing procedures should be restricted.

Monitoring Activities in an Internal Control Structure Determines That