medium10 pts · first answer countsinternal-controlscontrol-testingdeficiency-evaluation

One failure in the sample

You test 25 instances of a daily approval control, planning for zero deviations, and find one missing approval. What is the right next step?

A.Replace the failed item with another sample item and continue the test as normalB.Find the cause, then either extend testing with justification or conclude the control is not effectiveC.Ignore it, because one out of 25 is only 4% and below the materiality thresholdD.Ask the approver to sign the document now so that the test can be passed

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One failure in the sample

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