Question

After running tests of control, Javier found that a key control is not functioning as designed. He also noted the lack of other compensating controls. To address this issue, Javier should do all of the following EXCEPT

• A : make appropriate changes to the nature, timing, and extent of substantive tests related to the assertion.

• B : increase the assessed level of control risk.

• C : decrease the level of assessed detection risk.

• D : make an appropriate change to the way the control test is performed.

Answer 1

The correct answer is option A. make an appropriate chnage to the nature , timimg and extent of substantive tests related to the assertion.

Explanation:

Control test are performed to evaluate whether controls operated effectively , when control activities determined to be ineffective , autor increases assessed level of control risk , which is in result most likey decreased the assessed detection risk.

So Javier should not make appropriate changes to the nature, timing and extent of substantive tests related to the assertion.