Which of the following would be least likely to suggest to an auditor that the client's management may have ov

Which of the following would be least likely to suggest to an auditor that the client's management may have overridden the internal control system? A) Differences are always disclosed on a computer exception report. B) Management does not correct internal control weaknesses that it knows about. C) There have been two new controllers this year. D) There are numerous delays in preparing timely internal financial reports.

Which of the following would be least likely to suggest to an auditor that the client's management may have ov
A) Differences are always disclosed on a computer exception report.
Reply:A is least likely and implies that the procedures are working.





B suggests that management is not concerned about the weaknesses, so the system may have been overridden.





C suggests that ethical controllers leave the company when they discover that management is overriding the controls





D suggests that management is manipulating th system, so it takes longer to prepare reports that hide the manipulation.