When a Compensating Control Exists, the Absence of a Key

Multiple Choice

When a compensating control exists, the absence of a key control

A) is no longer a concern because there is no longer a significant deficiency or material weakness.
B) is still a major concern to the auditor.
C) could cause a material loss, so it must be tested using substantive procedures.
D) is magnified and must be removed from the sampling process and examined in its entirety.