If an internal auditors evaluation of internal control design indicates that the controls are designed adequately, the

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If an internal auditor’s evaluation of internal control design indicates that the controls are designed adequately, the appropriate next step would be to:
a. Test the operating effectiveness of the controls.
b. Prepare a flowchart depicting the system of internal controls.
c. Conclude that residual risk is low.
d. Conclude that control risk is high.

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Internal Auditing Assurance & Advisory Services

ISBN: 9780894139871

4th Edition

Authors: Urton L. Anderson, Michael J. Head, Sridhar Ramamoorti, Cris Riddle, Mark Salamasick, Paul J. Sobel

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