A condition whereby the design or operation of a control does not allow management or employees,in the normal course of performing their assigned functions,to prevent,or detect and correct misstatements on a timely basis is called a(an)
A) Deficiency.
B) System design weakness.
C) Unacceptable reportable condition.
D) Audit alert item.

Question

Quizplus · Accepted Answer

A deficiency in internal control exists when the design or operation of a control does not allow management or employees to prevent, or detect and correct misstatements on a timely basis.

A Condition Whereby the Design or Operation of a Control