When an auditor identifies threats to compliance with the rules of conduct,the auditor must demonstrate that safeguards were applied that totally eliminated the threat.

Question

Quizplus · Accepted Answer

While the auditor must apply safeguards to mitigate or reduce the threat, it is not always possible to totally eliminate the threat. The auditor must instead demonstrate that the safeguards applied were effective in reducing the risk to an acceptable level.

When an Auditor Identifies Threats to Compliance with the Rules