When the auditor decides to include controls testing in their audit strategy, they select those controls that
A) are the easiest to test.
B) provide the most efficient and effective audit evidence.
C) provide no assurance that the controls operated effectively throughout the period of reliance.
D) provide the least efficient and effective audit evidence.

Question

Quizplus · Accepted Answer

When the auditor decides to include controls testing in their audit strategy, they should select controls that provide the most efficient and effective audit evidence. The purpose of controls testing is to obtain assurance over the operating effectiveness of key controls in the organization's internal control system. Therefore, the controls selected should provide reliable and relevant audit evidence to support the auditor's conclusions about the effectiveness of the controls. The easiest or least efficient controls may not provide sufficient evidence, while controls that provide no assurance of effectiveness are not useful for the audit.

When the Auditor Decides to Include Controls Testing in Their