Question 5 3 pts A hypothetical control procedure prevents the defalcation of organizational resources. To which objective does this internal control procedure relate? O reporting O operations compliance Question 6 3 pts Why might we concentrate on the substance of controls rather than their form? Management may implement procedures whose costs exceed their benefits The procedures may be inappropriate to the potential problems at hand. The procedures may be operating effectively, but may not be documented so that it isn't possible to identify how well controlled the organization is An organization may establish appropriate procedures but not enforce compliance with them