Which of the following is a type of control that the PCAOB recommends the auditor to consider in evaluating whether or not the organization has sufficiently addressed fraud risk?

Which of the following is a type of control that the PCAOB recommends the auditor to consider in evaluating whether or not the organization has sufficiently addressed fraud risk?





a. Controls over significant, unusual transactions, particularly those that result in late or unusual journal entries.
b. Controls over entries that relate to foreign sales.
c. Controls over related-party transactions.
d. Both A and C
e. All of the above.






Answer: D


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