The Auditor Need NOT Be Concerned with All Three Areas

Multiple Choice

The auditor need NOT be concerned with all three areas of internal control that apply to management. The auditor's primary concerns are with the system's ability to:

A) ensure reliability of financial reporting.
B) provide reliable data and promote efficiency.
C) promote efficiency and encourage adherence to policy.
D) provide reliable data, safeguard assets and comply with the Corporations Act.