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IIA

IIA-CFSA · Question #28

Faulty human judgments, misunderstanding of instructions, errors, management override, and collusion and cost/benefit considerations are the limitations of:

The correct answer is B. Internal Control System. See the full explanation below for the reasoning.

Question

Faulty human judgments, misunderstanding of instructions, errors, management override, and collusion and cost/benefit considerations are the limitations of:

Options

  • AReasonable Assurance
  • BInternal Control System
  • CRisk Management
  • DCompliance Control

How the community answered

(30 responses)
  • A
    13% (4)
  • B
    80% (24)
  • C
    3% (1)
  • D
    3% (1)

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