Question: 5) Factors that may decrease the period for retesting a control, or result in not relying on previous testing, include the following ____ A. improved

5) Factors that may decrease the period for retesting a control, or result in not relying on previous testing, include the following ____

A. improved automation and fewer manual steps since the process was last retested.

B. a stronger control environment compared to last time.

C. Deficient control environment; Deficient monitoring of controls; Significant manual elements involved in the process, among others.

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