Which of the following is not a topic that requires special consideration by management during management's internal control assessment process and by the auditor during the audit of internal control?
A)Multiple locations and business units.
B)Service organizations.
C)The role of the auditor in internal control.
D)Safeguarding assets.

Question

Quizplus · Accepted Answer

The role of the auditor in internal control is not a topic that requires special consideration by management or the auditor during the assessment or audit of internal control. The other choices, multiple locations and business units, service organizations, and safeguarding assets, all have unique elements that require specific attention in order to properly assess and test their internal controls.

Which of the Following Is Not a Topic That Requires