Assessing control risk below maximum involves all of the following except:
A) Identifying specific controls to rely on.
B) Concluding that controls are ineffective.
C) Performing tests of controls.
D) Analyzing the achieved level of control risk after performing tests of controls.

Question

Quizplus · Accepted Answer

Assessing control risk below maximum involves identifying specific controls to rely on, performing tests of controls, and analyzing the achieved level of control risk. Concluding that controls are ineffective would result in assessing control risk at maximum, and therefore is not a part of assessing control risk below maximum.

Assessing Control Risk Below Maximum Involves All of the Following