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

exams IIA-CRMA-ADV V1 IIA-CRMA-ADV exam 0 Comments

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.

Answer: C