A deficiency in design of internal controls exists when an existing control is not properly designed so that,even if the control operates as designed,the control objective would not be met.

Question

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A deficiency in design of internal controls refers to a situation where an existing control is not properly designed to achieve its objective. Even if the control operates as intended, it may not be effective in achieving the desired outcome. This type of deficiency can occur when controls are designed without considering all potential risks or when controls are not updated to reflect changes in the organization or operating environment.

A Deficiency in Design of Internal Controls Exists When an Existing