pretest audit

Section 404 pada Undang-undang Sarbanes-Oxley mengharuskan perusahaan publik untuk issue laporan pengontrolan internal (internal control report)

• benar

• salah

An act of two or more employees to steal assets and cover their theft by mistating the accounting records would be referred to as:

• A material weakness

• A control deficiency

• A significant deficiency

• Collusion

Which of the following may represent the biggest challenge smaller public companies face in implementing effective internal control?

• Lack of expertise

• Reduced importance

• Limited resources

• Limited available guidance

A company's size should have no impact on the nature of internal control and the controls that are implemented.

• True

• false

The initial presumption in the audit of a public company is that control risk is:

• Low

• Moderate

• High

• 1. High

  2. Low or moderate, but not high