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D is corrent because differences are expected to be disclosed on a computer exception report; disclosing these differences is the primary purpose of the report. Thus, this would not indicate that there are problems in the client’s internal control.
A is incorrect because the auditor must question why management would choose not to eliminate internal control weaknesses. The failure of management to correct weaknesses would be a definite indication that management may have overridden internal control.
B is incorrect because delays in the preparation of financial reports may suggest that inappropriate entries are being made by the client’s management.
C is incorrect because a high turnover of controllers (the position normally responsible for the recordkeeping function) may be indicative of a management override of internal control.