The primary purpose of the internal auditors' evaluation of internal control is to:
A)Determine if management has planned and implemented activities needed to attain goals and objectives.
B)Determine the extent of tests of controls needed during field work.
C)Identify areas for fraud investigation.
D)Determine if employees have incompatible duties that have compromised the control environment.

Question

Quizplus · Accepted Answer

The primary purpose of the internal auditors' evaluation of internal control is to determine if management has planned and implemented activities needed to attain goals and objectives. This includes evaluating the effectiveness of internal controls in achieving these objectives. The other options, such as determining the extent of tests of controls needed or identifying areas for fraud investigation, may be secondary objectives but are not the primary purpose of the evaluation of internal control.

The Primary Purpose of the Internal Auditors' Evaluation of Internal