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Which of the following is the most significant disadvantage of using checklists to evaluate internal...

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Which of the following is the most significant disadvantage of using checklists to evaluate internal controls?

A.

They serve as a reminder of what controls should exist in a process.

B.

They require yes/no responses to specific questions, not open-ended responses.

C.

They do not capture all controls that may exist.

D.

They are useful in assessing risk.

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  • Product: IIA-CRMA-ADV
  • Update on: Jul 30, 2025
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TESTED 01 Aug 2025