What four types of procedures are used by auditors to test whether internal controls are operating effectively?

PCAOB IDENTIFIES DEFICIENCIES IN AUDITS OF INTERNAL CONTROL OVER FINANCIAL REPORTING

1. Describe the four steps performed by the auditor when obtaining an understanding of internal control and assessing control risk.
2. What is the purpose of a control risk matrix?
3. What four types of procedures are used by auditors to test whether internal controls
are operating effectively?

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