Internal controls can never be regarded as completely effective.Even if systems personnel could design an ideal system,its effectiveness depends on the
A)adequacy of the computer system.
B)proper implementation by management.
C)ability of the internal audit staff to maintain it.
D)competency and dependability of the people using it.

Question

Quizplus · Accepted Answer

The effectiveness of internal controls largely depends on the competency and dependability of the people using them, as human error or intentional misconduct can undermine even the best-designed systems.

Internal Controls Can Never Be Regarded as Completely Effective