Which of the Following Would Not Be Characteristic of Control

Multiple Choice

Which of the following would not be characteristic of control self-assessment implemented by an audit department?

A) An auditor usually facilitates the discussion during the workshop phase while another records comments for subsequent use.
B) Auditors and business-unit employees work as a team.
C) Auditors perform traditional audit tests to identify control weaknesses.
D) Participants discuss the control weaknesses that hinder the achievement of objectives.