Principles of auditing ch 8 Internal Controls

QUESTION 3 After assessing detection risk, the auditor performs tests of controls. True False QUESTION 4 Most internal control deficiencies are identified through substantive tests. True False QUESTION 5 In an auditor's consideration of internal control, the completion of a questionnaire is most closely associated with which of the following? A. Separation of duties. B. Flowchart accuracy. C. Understanding the system. D. Tests of controls