登录之后可查看解析

Answer (C) is correct . “Adequacy of risk management, control, and governance processes is present if management has planned and designed them in a manner that provides reasonable assurance that the organization’s objectives and goals will be achieved efficiently and economically. Efficient performance accomplishes objectives and goals in an accurate, timely, and economical fashion. Economical performance accomplishes objectives and goals with minimal use of resources (i.e., cost) commensurate with the risk exposure. Reasonable assurance is provided if the most cost-effective measures are taken in the design and implementation stages to reduce risks and restrict expected deviations to a tolerable level. Thus, the design process begins with the establishment of objectives and goals. This is followed by connecting or interrelating concepts, parts, activities, and people in such a manner as to operate together to achieve the established objectives and goals” (PA 2100-1).

Answer (A) is incorrect because The nature, timing, and extent of certain tests must be determined before the adequacy of control processes can be evaluated.
Answer (B) is incorrect because Internal auditors have no authority to ensure correction of material weaknesses.
Answer (D) is incorrect because The scope of internal auditing is much broader than concern for the fairness of financial statements.