Which of the Following Is Not a Reason That an External

Multiple Choice

Which of the following is not a reason that an external auditor would have an interest in an organization's internal control?

A) Internal control provides a measure of protection against erroneous or fraudulent financial reporting.
B) The external auditor is required to evaluate internal control in planning an external audit, according to generally accepted auditing standards.
C) Strong internal control can eliminate the test of controls required to be performed by the external auditor.
D) The Sarbanes-Oxley Act of 2002 requires the external auditor attest to and report on management's assessment of internal control.