12.3 Which of the following procedures is considered a test of controls?
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3 .12.1 The following situations are all covered by general controls:(1) Changes to data files(2) Program changes(3) Continuity of operationsWhich general control would be appropriate to all three scenarios above?
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5 .12.8 Which of the following techniques provides the least assurance about the operating effectiveness of an internal control?
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7 .12.7 Which of the following would cause an auditor to perform tests of controls after obtaining an understanding of the entity and its environment?
A There were many internal control weaknesses that could result in misstatements B The auditor’s risk assessment is based on controls operating effectiveness C An increased level of control risk has been assessed
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10 .12.5 Which of the following internal controls is most likely to contribute to the auditor’s confidence that all sales have been recorded in the accounts?
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