When a control deficiency is identified,the auditor should inquire about
A)tests of controls.
B)compensating controls.
C)the feasibility of a systems review.
D)materiality and inherent risk factors.

Question

Quizplus · Accepted Answer

When a control deficiency is identified, the auditor should inquire about compensating controls. Compensating controls are alternative controls that are introduced to mitigate the risk caused by a weakness in a primary control. This inquiry is necessary to understand the control environment and to determine whether the compensating controls are effective in mitigating the risk caused by the weakness. The other choices may be relevant but are not directly related to addressing the control deficiency identified.

When a Control Deficiency Is Identified,the Auditor Should Inquire About