AUD Prep: Test of Controls specifically geared toward ' Test of Details' look at the Design and Operating Effectiveness of an Internal Control - what are tests directed at design effectiveness focused on?

Question

Test of Controls specifically geared toward ' Test of Details' look at the Design and Operating Effectiveness of an Internal Control - what are tests directed at design effectiveness focused on?

Monique Tyler · Accepted Answer

Tests directed toward design effectiveness are concerned with whether the control is suitably designed to prevent or detect material misstatements in specific financial statement assertions.

AUD Prep

Test of Controls specifically geared toward ' Test of Details' look at the Design and Operating Effectiveness of an Internal Control - what are tests directed at design effectiveness focused on?

Tests directed toward design effectiveness are concerned with whether the control is suitably designed to prevent or detect material misstatements in specific financial statement assertions.

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