Question

Which of the following is not a topic that requires special consideration by management during management's internal control assessment process and by the auditor during the audit of internal control?

1) Multiple locations and business units.
2) Service organizations.
3) The role of the auditor in internal control.
4) Safeguarding assets.

Answer 1

The topic that does not require special consideration during internal control assessments or audits is 'The role of the auditor in internal control'. The auditor's role is inherently part of the process and does not require separate consideration like other topics.

Step-by-step explanation:

The topic that does not require special consideration by management during management's internal control assessment process and by the auditor during the audit of internal control is 3) The role of the auditor in internal control. Topics 1, 2, and 4 are common areas of focus during the assessment of internal controls. The role of the auditor is an inherent part of the audit process itself, and while it is critical to the audit, it is not a separate topic that requires special consideration in the same way that evaluating controls over multiple locations, service organizations, or safeguarding assets would.