First management's internal control assessment process and by the auditor during the audit of internal control? A. Multiple locations and business units. 95. Which of the following is not a topic that requires special consideration by management during C. The role of IT in internal control. 96. Which of the following is not an element of management's assessment process for the e internal control? A. Evaluate the likelihood that failure of a control could result in a misstatement. B. Determining the locations and business units to include in the evaluation. D. Obtaining the auditor's assessment of the internal control effectiveness. determining the extent to which the auditor may use the work of others, the auditor should do all of the following except A. Test some of the work performed by others to evaluate the quality and effectiveness of their work. B. Evaluate the nature of the controls subjected to the work of others. C. Evaluate the competence and objectivity of the individuals who performed the work. D. All of the above are required. 98. Management's written representations conceming internal control are: A. Addressed to the users of the financial statements B. Normally drafted by management. C. Included in the auditor's final report. D. Signed by the CEO and CFO. 99. Which of the following audit procedures would an auditor be least likely to perform using a generalized computer audit program? A. Searching records of accounts receivable balances for credit balances. B. Investigating inventory balances for possible obsolescence. C. Selecting accounts receivable for positive and negative confirmation. D. Listing of unusually large inventory balances