An Auditor Is Evaluating a Client's Internal Controls

Multiple Choice

An auditor is evaluating a client's internal controls. Which of the following situations would be the most difficult internal control issue for an auditor to detect?

A) The accounting staff neglects the control, due to increased transactions to be processed.
B) The technology department writes a program that does not properly implement the control, due to a lack of understanding.
C) Two employees, who work in different departments, are circumventing an internal control.
D) Someone erroneously disables edit checks in a software program designed to identify control exceptions.