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Internal auditors regularly evaluate controls and control procedures. Which of the following best describes the concept of control as recognized by internal auditors? A. Control procedures should be designed from the "bottom up" to ensure attention to detail. B. Management takes action to enhance the likelihood that established goals and objectives will be achieved. C. Management regularly discharges personnel who do not perform up to expectations. D. Control represents specific procedures that accountants and auditors design to ensure the correctness of processing. |