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In preparing the engagement work program, which of the following is generally true with respect...

In preparing the engagement work program, which of the following is generally true with respect to secondary controls?

A.

A separate engagement work program should be created for secondary controls

B.

Secondary controls do not necessarily need to be tested for effectiveness

C.

Any documented secondary controls are deemed essential to the adequacy of control design

D.

Secondary controls should be held to the same requirements as key controls

IIA IIA-CIA-Part2 Summary

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  • Update on: Aug 11, 2026
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