1. Internal controls can _______.

a. include any procedure used and relied upon by the auditor to prevent errors from occurring when processing transactions, or to detect and correct errors that may occur in these transactions

b. include any procedure used and relied upon by the client to prevent errors from occurring when processing transactions, or to detect and correct errors that may occur in these transactions

c. only include certain procedures approved by management and the auditor

d. never be subject to senior management override

2. Auditors can use statistical audit sampling _______.

a. to determine which accounts should not be audited

b. to select a sample of items to test

c. as a means of testing the system of internal control

d. to determine which clients to accept