Based on PCAOB standards for an internal control audit,which of the following is least likely to indicate a significant deficiency relating to a client's antifraud programs?

Question

Quizplus · Accepted Answer

According to PCAOB standards, an active engagement by the audit committee in discussions on fraud is a positive indication for the effectiveness of antifraud programs. A lack of anonymous submission program, senior management delegating responsibility to lower levels, or lack of interaction between the audit committee and internal audit department are all potential deficiencies that could impact the effectiveness of the antifraud programs.

Based on PCAOB Standards for an Internal Control Audit,which of the Following