Which one of the following general factors would not be considered when assessing identified internal control deficiencies?
A) Control environment.
B) Audit evidence from a poorly controlled system.
C) Repeatability of a process.
D) Complexity and subjectivity of the account balance affected by the deficiency.

Question

Quizplus · Accepted Answer

Audit evidence from a poorly controlled system is not a factor that is typically considered when assessing identified internal control deficiencies. The other answer choices, including control environment, repeatability of a process, and complexity and subjectivity of the account balance affected by the deficiency, are all relevant factors that should be considered.

Which One of the Following General Factors Would Not Be