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Question 7 When determining what type of report to issue on internal control under Section 404, which of the following is correct? A. An adverse opinion on internal control must be given if any weaknesses in a key internal control is discovered B. A scope limitation requires the auditor to express a disclaimer of opinion or an adverse opinion on internal controls, C. A scope limitation requires the auditor to qualify an opinion on internal controls. D. None of the above. Question 11 Payroll expenses are recorded in the wrong month. This possible misstatement can occur in the absence of which control activities: A. Independent checks on performance. B. Physical control over assets and records, C. Adequate documents and records. D. Proper authorization of transactions and activities