Which of the following deviations would probably be of most concern to auditors?
A)A deviation resulting from an employee's unintentional error.
B)A deviation that represents an isolated and nonrecurring mistake.
C)A deviation that represents an employee's careless attention to duties.
D)A deviation that has no implications with regard to the effectiveness of other controls.

Question

Quizplus · Accepted Answer

A deviation resulting from an employee's unintentional error or an isolated and nonrecurring mistake may not have a significant impact on the overall effectiveness of the internal control system. However, a deviation resulting from an employee's careless attention to duties suggests a lack of proper training, supervision, or accountability, which can affect the reliability of the entire control system. Therefore, such a deviation would be of most concern to auditors. A deviation that has no implications with regard to the effectiveness of other controls may not require immediate action but should be noted for future reference.

Which of the Following Deviations Would Probably Be of Most