GAGAS Requires Auditors to Report Deficiencies in Internal Control That

Multiple Choice

GAGAS requires auditors to report deficiencies in internal control that they consider to be reportable conditions. Examples of such reportable conditions include all of the following except:

A) absence of appropriate segregation of duties consistent with appropriate control objectives.
B) evidence of failure to safeguard assets from loss, damage, or misappropriation.
C) absence of a sufficient level of control consciousness within the organization.
D) failure to follow-up and correct previously identified deficiencies in internal control.
E) absence of an efficient use of audit resources.