Which of the following is/are performed in an audit of internal control over financial reporting?

Question

Quizplus · Accepted Answer

An audit of internal control over financial reporting (ICFR) includes testing the design and operating effectiveness of controls, identifying deficiencies in ICFR, and communicating any deficiencies to management and the audit committee. Option B (testing the operating effectiveness of controls) is one of the procedures performed in an audit of ICFR, while options A, C, and D are not relevant to this audit.

Which of the Following Is/are Performed in an Audit of Internal