Which of the Following Is Not an Element of Management's

Multiple Choice

Which of the following is not an element of management's assessment process for the effectiveness of internal control?

A) Evaluating the likelihood that failure of a control could result in a misstatement.
B) Determining the locations and business units to include in the evaluation.
C) Determining significant deficiencies and material weaknesses in controls.
D) Obtaining the auditor's assessment of the internal control effectiveness.