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A Critical Element of Control Is Monitoring

Question 4

Multiple Choice

A critical element of control is monitoring.What is most likely to happen if management fails to monitor an internal control?


A) Necessary improvements will not be identified.
B) Personnel are likely to stop observing the control.
C) The inherent risk of an error will increase.
D) The auditor is likely to assume the control is working when it might not be.

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