Question Completion Status: QUESTION 20 Before making the final assessment of internal control at the end of an audit, the auditor must (Test controls Perform substantive tests A. Yes/Yes B. Yes/No C. No/Yes OD. No/No QUESTION 21 When assessing control risk A all controls, including key controls, should be considered B.many auditors use actuarial tables to assist in the control risk assessment Ceach control can be used to satisfy only one audit objective D. many auditors use a control risk matrix to assist in the control risk assessment QUESTION 22 The employee in charge of authorizing credit to the company's customers does not fully understand the concept of credit risk. This lack of knowledge would A constitute a deficiency in operation of internal controls B. not constitute a deficiency C. constitute a deficiency of management D.constitute a deficiency in design of internal controls o IL e . DELL FVO 12 FB FO FT F2 F4 F5 F3 2. * A # % $ & 7 9 0 8 @ 2 ! 1 4 3 6 5 R T Q E YU W K L G F H A D S