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True or false?

IS auditors are MOST likely to perform compliance tests of internal controls if, after their initial
evaluation of the controls, they conclude that control risks are within the acceptable limits. True or
false?

PrepAway - Latest Free Exam Questions & Answers

A.
True

B.
False

Explanation:
IS auditors are most likely to perform compliance tests of internal controls if, after their initial
evaluation of the controls, they conclude that control risks are within the acceptable limits. Think of
it this way: If any reliance is placed on internal controls, that reliance must be validated through
compliance testing. High control risk results in little reliance on internal controls, which results in
additional substantive testing.


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