In Obtaining an Understanding of the Internal Control Policies and Procedures

Multiple Choice

In obtaining an understanding of the internal control policies and procedures that are relevant to audit planning, the auditor should perform procedures to provide sufficient knowledge of:

A) design of the relevant policies, procedures and records and their operating effectiveness.
B) design of the relevant policies, procedures and records and their relationships to assertions.
C) the complexity of the entity and the sophistication of its systems and operations.
D) design of the relevant policies, procedures and records and whether they have been placed in operation.