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?

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.