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Terms in this set (40)
When planning a sample for a substantive test of details, an auditor should consider tolerable misstatement for the sample. This consideration should
Be related to the auditor's business risk.
Not be adjusted for qualitative factors.
Be related to preliminary judgments about materiality levels.
Not be changed during the audit process.
Be related to preliminary judgments about materiality levels.
The consideration of tolerable misstatement is related to preliminary judgment in a manner such that when the auditor's preliminary judgment about the tolerable misstatement levels for accounts or transaction types are combined for the entire audit plan, the preliminary judgments about materiality levels for the financial statements are not exceeded.
For which of the following would the auditor most likely use attribute sampling?
Selection of accounts receivable for the confirmation of account balances.
Inspecting employee time cards for the proper approval by supervisors.
Making an independent estimate of the amount if FIFO inventory.
Examining invoices to support the acquisition of capital assets.
Inspecting employee time cards for the proper approval by supervisors.
The auditor will most likely use attribute sampling for inspecting employee time cards for the proper approval by supervisors. Attribute sampling is used to estimate the percent of items in a population containing a characteristic or attribute of interest. Typically, deviations from client's established controls, misstatements in populations of transaction data and populations of account balance details.
In statistical sampling methods used in substantive testing, an auditor most likely would stratify a population into meaningful groups if
The standard deviation of the recorded amounts is relatively small.
The auditor's estimated tolerable misstatement is extremely small.
The population has highly variable recorded amounts.
Probability-proportional-to-size (PPS) sampling is used.
The population has highly variable recorded amounts.
Stratification enables the auditor to emphasize certain population items and deemphasize others. Stratified sampling is used to minimize the effect on sample size of the variation within the population.
Which of the following computed-assisted auditing techniques (CAAT) processes client input data on a controlled program under the auditor's control to test controls in the computer system?
Test data.
Parallel simulation.
Integrated test facility.
Review of program logic.
Parallel simulation.
Parallel simulation processes actual client data through an auditor-controlled program. Integrated test facility and test data run fictitious data through the client's programs. A review of program does not test any data.
Which of the following is NOT a disadvantage of monetary unit sampling in comparison to classical variable sampling?
Effectiveness of the sampling is reduced for understated accounts.
Effectiveness of the sampling is reduced for zero balance or negative balance accounts.
Highly variable account balances might require larger sample sizes.
Numerous misstatements in the population might require larger sample sizes.
Highly variable account balances might require larger sample sizes.
Monetary unit sampling (also referred to as dollar unit, cumulative monetary amount, or probability proportional to size sampling) is more likely than classical variable sampling to select high balance accounts. This results in smaller sample sizes when some accounts are much larger than others. That is a primary advantage. However, the evaluation of understated, zero, or negative account balances using this method requires special consideration. Numerous misstatements normally cause a larger sample size for all methods of sampling.
Which of the following sampling methods would be used to estimate a numerical measurement of a population, such as a dollar value?
Random-number sampling.
Variables sampling.
Attributes sampling.
Population sampling.
Variables sampling.
Variables sampling estimates numerical measures of a population, such as the quantity of units or a dollar value. Attributes sampling is used when testing internal control and estimates the percentage of items in the population that possess a desired attribute, not a dollar value.
A number of factors influences the sample size for a substantive test of details of an account balance. All other factors being equal, which of the following would lead to a larger sample size?
Greater reliance on analytical review procedures.
Greater reliance on internal accounting controls.
Smaller measure of tolerable error.
Smaller expected frequency of errors.
Smaller measure of tolerable error.
There is an inverse relationship between sample size and tolerable error. As the tolerable error is decreased the sample size would increase because of the need to examine more items to discover smaller errors if they exist.
Ideally, functions in a control environment should be segregated. This is not always possible. At a minimum, an attempt should be made to segregate what three functions?
Analysis, design and programming
Programming, operations and the library
Database administration, programming and analysis
Help desk, programming and design
Programming, operations and the library
Ideally, in a large company all of these functions should be segregated. In a small company this may not be possible. At a minimum, an attempt should be made to segregate programming, operations and the data library.
In estimation sampling for attributes, which one of the following must be known to evaluate the sample results?
Estimated dollar value of the population.
Standard expectation of the values in the population.
Sample size.
Actual exception rate of the attribute in the population.
Sample size.
The sample size must be known because the auditor makes an estimation of the population misstatement based upon the number of misstatements in the sample, average misstatement size, individual misstatements in the sample and sample size.
The Aziz Corporation has a computer software program that processes payroll checks for the company's 7,500 employees. After processing the payroll each period, a number of control totals are verified to help ensure that no misstatements have taken place. Which of the following is known as a hash total?
A summation of all payments determined for the employees.
A summation of the amount that all of the employees earned for the period.
A summation of the final digit of all employee identification numbers.
A summation of the amount withheld from the employee's pay for social security payments.
A summation of the final digit of all employee identification numbers.
A hash total is any mathematical summation of a piece of information that would not otherwise be computed except for control purposes. By computing the sum of the final digit of the employee identification numbers, the company can make sure that no employees were left out or added but that computation has no purpose except for control. The other summations represent totals that the company would be interested in knowing and would likely make even if they were not serving as control totals.
The sampling unit in the tests of controls pertaining to the existence of payroll transactions ordinarily is a(n)
Clock card or time ticket.
Employee Form W-2.
Employee personnel record.
Payroll register entry.
Payroll register entry.
In testing existence or occurrence, the auditor normally begins with a recorded transaction and then seeks adequate evidence that the event took place. Here, the recorded event is the recognition of salary which is entered into the payroll register. The auditor takes a sample of those events and then seeks evidence that they did exist or occur.
Which of the following is not an effective example of how segregation of controls affects the organizational structure of the information systems department?
Functions under system development include systems analysis, systems programming, applications programming and database administration.
Functions under data processing include data preparation, operations, data library and data control.
Functions under data processing include systems analysis, systems programming, applications programming and database administration.
Systems development and data processing responsibilities are segregated functions.
Functions under data processing include systems analysis, systems programming, applications programming and database administration.
(C) Systems development and data processing should be separate functions reporting to a single manager. Functions under system development include systems analysis, systems programming, applications programming and database administration. Functions under data processing include data preparation, operations, data library and data control.
Which of the following would not be considered an analytical procedure?
Projecting an error rate by comparing the results of a statistical sample with the actual population characteristics.
Developing the expected current-year sales based on the sales trend of the prior five years.
Computing accounts receivable turnover by dividing credit sales by the average net receivables.
Estimating payroll expense by multiplying the number of employees by the average hourly wage rate and the total hours worked.
Projecting an error rate by comparing the results of a statistical sample with the actual population characteristics.
Analytical procedures consist of evaluations of financial information made by a study of plausible relationships among both financial and nonfinancial data, and involve comparisons of recorded amounts, or ratios developed from recorded amounts, to expectations developed by the auditor. Projecting error rates based on sample results relates more to tests of controls, rather than to analytical procedures.
An auditor who wishes to capture an entity's data as transactions are processed and continuously test the entity's computerized information system most likely would use which of the following techniques?
Snapshot application.
Embedded audit module.
Integrated data check.
Test data generator.
Embedded audit module.
Embedded audit modules are coded into a client's application to collect data for the auditor. Snapshot applications capture screen images. Integrated data checks and test data generators involve auditor-controlled fictitious data.
In a probability-proportional-to-size sampling interval of $5,000, an auditor discovered that a selected account receivable with a recorded amount of $10,000 had an audit amount of $8,000. If this were the only error discovered by the auditor, the projected error of this sample would be
$2,000
The requirement is to determine the projected error of misstatement of a PPS sample with a sampling interval of $5,000, when the auditor has discovered a recorded amount ($10,000) in excess of the sampling interval ($5,000). When an account recorded amount exceeds the sampling error, the projected error equals the actual misstatement, in this case, $2,000 ($10,000 - $8,000).
Which of the following statements is correct concerning probability-proportional-to-size (PPS) sampling, also known as dollar unit sampling
The sampling distribution should approximate the normal distribution.
Overstated units have a lower probability of sample selection than units that are understated.
The auditor controls the risk of incorrect acceptance by specifying that risk level for the sampling plan.
The sample interval is calculated by dividing the number of physical units in the population by the sample size.
The auditor controls the risk of incorrect acceptance by specifying that risk level for the sampling plan.
When using probability-proportional-to-size (PPS) sampling, the auditor controls the risk of incorrect acceptance by specifying a risk level when planning the sample.
Jim, CPA decides to use stratified sampling. The reason for using stratified sampling rather than unrestricted random sampling is to
Allow the auditor to emphasize larger items from the population.
Reduce as much as possible the degree of variability in the population.
Give every item in the population an equal chance of being included in the sample.
Allow the person selecting the sample to use personal judgment in deciding which elements should be included in the sample.
Allow the auditor to emphasize larger items from the population.
Stratification enables the auditor to emphasize certain population items and deemphasize others. Stratified sampling is used to minimize the effect on sample size of the variation within the population.
A company has asked one of its computer programmers to create a new program to compute and print payroll checks for each of its 8,000 hourly employees. In writing this program, the programmer includes a step where an error report must be produced for any employee who is to receive payment based on a rate that is below the federal minimum wage rate. What is this type of control called?
Legality implementation control
Minimal control
Limit test
Pay incentive test
Limit test
In writing computer programs, programmers often insert high and low barriers to make sure that any errors are caught if they are especially large. These controls are referred to as limit tests because they place limits around the amounts that can be entered at certain points. Therefore, the programmer might well require that additional processing would be necessary if a paycheck was (for example) above $50.00 per hour or below the minimum federal wage rate. Those would be limit tests.
An advantage of using statistical over nonstatistical sampling methods in tests of controls is that the statistical methods
Afford greater assurance than a nonstatistical sample of equal size.
Provide an objective basis for quantitatively evaluating sample risk.
Eliminate the need to use judgment in the selection of the sample.
Reduce the sampling risk to zero.
Provide an objective basis for quantitatively evaluating sample risk.
When sampling, the auditor runs sampling risk, which is the risk that the sample is not representative of the population. If the sample is not representative, the auditor may reach incorrect conclusions about the population. Statistical sampling, which is based on the laws of probability, can quantitatively measure the sampling risk. This allowance for sampling risk can then provide the auditor with an objective basis for evaluating sample results. A nonstatistical sample is selected based upon an auditor's judgment and experience.
An advantage of statistical sampling over nonstatistical sampling is that statistical sampling helps an auditor to
Eliminate the risk of nonsampling error.
Reduce the level of audit risk and materiality to a relatively low amount.
Mathematically measure the sufficiency of the audit evidence obtained.
Minimize the failure to detect errors and fraud.
Mathematically measure the sufficiency of the audit evidence obtained.
Both statistical and nonstatistical sampling plans can provide sufficient audit evidence if properly applied. The distinguishing features of statistical sampling methods as opposed to nonstatistical methods is that the user is able to provide a mathematical measurement of the degree of uncertainty that results from examining part of the population.
An independent auditor is looking at accounts receivable. More specifically, the auditor seeks to determine whether appropriate steps are taken when the company chooses to write off an account as uncollectible. The auditor expects errors to be made in 2 percent of these cases. The auditor can tolerate a rate as high as 5 percent. Based on these judgments, an appropriate sample size of 140 is computed. Which of the following statements is true?
If the expected rate changes to 1 percent, the sample size will be smaller.
If the tolerable rate changes to 4 percent, the sample size will be smaller.
Judgments cannot be used in a properly planned statistical sampling test.
This is an example of a variables sampling plan.
If the expected rate changes to 1 percent, the sample size will be smaller.
Judgments such as the expected error rate and the maximum tolerable rate are necessary to form the basis for a statistical sampling test. Since an error rate is being estimated, this testing falls under sampling for attributes. Sampling for variables attempts to estimate a total such as an account balance. Sample size varies directly with the expected error rate. Thus, the more expected errors, the larger the sample size, and the less expected errors, the smaller the sample size. Sample size varies inversely with the tolerable error rate. The larger the rate that you can tolerate, the smaller the sample size will be. The maller the rate you can tolerate, the larger the sample size will be.
An auditor who uses statistical sampling for attributes in testing internal controls should reduce the planned reliance on a prescribed control when the
Sample rate of deviation plus the allowance for sampling risk exceeds the tolerable rate.
Tolerable rate less the allowance for sampling risk exceeds the sample rate of deviation.
Sample rate of deviation plus the allowance for sampling risk equals the tolerable rate.
Sample rate of deviation is less than the expected rate of deviation used in planning the sample.
Sample rate of deviation plus the allowance for sampling risk exceeds the tolerable rate.
In a test of controls, the auditor takes a sample, determines the sample deviation rate, compares this rate to the maximum rate he can tolerate and still rely on the control, and decides whether to rely on the control as planned or not.
Which of the following types of evidence would an auditor most likely examine to determine whether internal control structure policies and procedures are operating as designed?
Client records documenting the use of EDP programs.
Anticipated results documented in budgets or forecasts.
Confirmations of receivables verifying account balances.
Gross margin information regarding the client's industry.
Client records documenting the use of EDP programs.
In a computerized environment, there are general controls that are pervasive in their effect and relate to all computerized accounting activities. Control over access to electronic data processing (EDP) programs is an example of a general control. In order to test control over access, the auditor would most likely examine client records documenting the use of EDP programs. The other answers are examples of substantive tests, not tests of controls.
The Atlantis Corporation is currently being audited by Finch and Turner CPAs. The auditors are attempting to assess the control risk associated with the company's accounts receivable system before beginning substantive testing. During the current year, 500,000 sales invoices were created and recorded by the company's accounting system. A sample of 600 of these documents is selected randomly and 6 errors discovered. Based on prior audits and an evaluation of the complexity of the tasks involved, the auditors believe that the population contains errors at a rate of 1.5 percent. They have decided to view control risk at an acceptably low level if the population of invoices contained 4.0 percent errors or less. Using statistical sampling techniques applied to the sample of 600 items, an upper deviation, or precision, rate of 3.5 percent was ascertained. What was the allowance for sampling risk?
1.0 percent
2.5 percent
3.5 percent
4.0 percent
2.5 percent
The sample drawn by the auditor found that errors occurred at a rate of 1 percent (6 out of 600). Statistical sampling techniques indicated that the population could actually contain errors at a rate as high as 3.5 percent (its upper rate). The difference between the deviation rate of the sample (1 percent) and the possible upper rate for the population (3.5 percent) is known as the allowance for sampling risk. Here, the allowance is 2.5 percent (3.5 percent minus 1 percent). Statistically, the sample is not expected to be more than 2.5 percent away from the actual population characteristics. Although it is not addressed in this question, the auditor should accept this population as having a reasonably low error rate because the upper deviation rate of the population (3.5 percent) is lower than the auditor's tolerable deviation rate of 4.0 percent. Based on just this one test, control risk appears to be acceptably low.
It may be easier for an auditor to audit smaller systems because
The auditor may be familiar with the software
There are fewer tests to run
Additional controls are in place
There are fewer company personnel with access
The auditor may be familiar with the software
The size of a computer system may affect the accounting systems because a firm may purchase software for small systems but develop their own software for larger systems. The auditor may be familiar with the purchased software and the "exception reports" may be standard and well tested. The auditor may not be familiar with "in house" developed software and although exception reports may exist, controls should be tested to a greater extent.
The risk of incorrect acceptance and the likelihood of assessing control risk too low relate to the
Effectiveness of an audit.
Efficiency of the audit.
Preliminary estimates of materiality levels.
Allowable risk of tolerable error.
Effectiveness of an audit.
AU 350.14 states, "The risk of incorrect acceptance and the risk of assessing control risk too low relate to the effectiveness of an audit in detecting an existing material misstatement."
The use of ratio estimation sampling technique to establish dollar amounts is inappropriate when
The book value is known and corresponds to the sum of all the individual book values.
A book value for each sample item is unknown.
There are some observed differences between audited values and book values.
The audited values are nearly proportional to the book values.
A book value for each sample item is unknown.
Ratio estimation sampling technique is based on comparing the ratio of the book value to the audited value of the sampled items; this method can not be used when there is no book value with which to make the comparison.
Which of the following factors determine the initial sample size for audit sampling
Tolerable exception rate.
Population size.
Estimated population exception rate
All of the above are correct.
All of the above are correct.
The initial sample size for audit sampling is determined by four factors: population size; the tolerable exception rate; the auditor's measure of sampling risk, defined as the acceptable risk of assessing control risk too low (ARACR); and the estimated population exception rate. Population size is not nearly as significant a factor as the others and typically can be ignored, especially for large populations.
Three types of system documentation used by auditors and analysts are
Data Flow Diagrams, System Flowcharts and Entity Relationship Diagrams
Program Flowcharts, System Flowcharts and Process Flow Diagrams
Swim Lanes, Gantt Charts and PERT Charts
Run Charts, Error Logs and System Cycle Time Charts
Data Flow Diagrams, System Flowcharts and Entity Relationship Diagrams
Transaction/Data Flow
Auditors and analysts document information systems to understand, explain, and improve complex business processes and operations. Three main types of system documentation used by auditors and analysts are (a) Data Flow Diagrams (DFDs) that illustrate the system components and functions, data flows among the components and sources, destinations and storage of the data; (b) System Flowcharts that illustrate Informational Processes (such as logic flows, inputs, outputs, data storage), Operational Processes (such as physical flows) and (c) Entity Relationship Diagrams that illustrate the system's key entities and the relationships among those entities.
Which of the following most likely represents a weakness in the internal control structure of an EDP system?
The control clerk establishes control over data received by the EDP department and reconciles control totals after processing.
The systems programmer designs the operating and control functions of programs and participates in testing operating systems.
The systems analyst reviews output and controls the distribution of output from the EDP department.
The accounts payable clerk prepares data for computer processing and enters the data into the computer.
The systems analyst reviews output and controls the distribution of output from the EDP department.
A data control group should review output and control the distribution of output from the EDP department. The systems analyst designs and evaluates systems and prepares program specifications for programmers. These two functions should be separated.
Which of the following statements is correct concerning statistical sampling in tests of controls?
There is an inverse relationship between the expected population deviation rate and the sample size.
As the population size increases, the sample size should increase proportionately.
Deviations from specific internal control procedures at a given rate ordinarily result in misstatements at a lower rate.
All of the above are correct.
Deviations from specific internal control procedures at a given rate ordinarily result in misstatements at a lower rate.
Auditing literature states that in assessing the tolerable rate of deviations, the auditor should consider that, while deviations from pertinent control structure policies or procedures increase the risk of material misstatements in the accounting records, such deviations do not necessarily result in misstatements. Deviations would result in misstatements in the accounting records only if the deviations and the misstatements occurred on the same transactions.
An advantage of using statistical sampling techniques is that such techniques:
Eliminate the need for judgmental decisions.
Mathematically measure risk.
Have been proven by GAAS to be superior to all other methods.
Define the value for reliability and precision required for 'due professional care' in an audit.
Mathematically measure risk.
Statistical sampling differs from nonstatistical sampling in that, by applying mathematical rules, the auditor can quantify sampling risk in planning the sample and evaluating the results.
Which of the following would most likely be an advantage in using classical variable sampling rather than probability-proportional-to-size sampling?
An estimation of the standard deviation of the population's recorded amounts are not required.
The auditor rarely needs the assistance of a computer program to design an efficient sample.
Inclusion of zero and negative balances generally does not require special design consideration.
Any amount that is individually significant is automatically identified and selected.
Inclusion of zero and negative balances generally does not require special design consideration.
Inclusion of zero and negative balances generally does not require special design consideration when using classical sampling, while it does when using probability-proportional-to-size sampling.
If all other factors specified in a sampling plan remain constant, changing the estimated occurrence rate from 3% to 5% would cause the required sample size to
Increase.
Decrease.
Remain the same.
Indeterminable.
Increase.
Increasing the estimated occurrence rate will directly increase the sample size, all other factors remaining the same.
A company uses computer processing to calculate and print out employee paychecks each period. The company is worried that data will be entered into the system incorrectly so that one or more paychecks will be overstated as a means of stealing money from the company. Which of the following is most likely to detect such fraud?
Control totals are calculated for significant figures.
All paychecks must be hand delivered to the employee by a paymaster.
A system is devised so that employees who are overpaid can file a form to reimburse the company.
Checks that are not picked up by an employee are given to a person in authority to uncover the reason.
Control totals are calculated for significant figures.
Companies worry that numbers such as hours worked or pay rates will be increased in a scheme so that employees can steal money. For example, if 50 hours is entered rather than 40 hours for an employee, that person will get 25 percent more than has been earned. Thus, company officials determine control figures before computations are made and then verify those totals after the computations are made to ensure that no unauthorized changes have been made. Answers B and D are important controls but they are verifying that paychecks are written to actual employees rather than that the amounts have not been manipulated.
Which of the following statements regarding an audit trail is not true?
The audit trail is a record left by the accounting information system of movements in individual transaction data. This record provides a trail of the processing of transactions and other events.
An audit trail does not allow for means to trace back to individual business events from the general ledger.
An audit trail may start from the moment data about the event is entered into the system until the final entry is made in the financial statements.
The audit trail of a sales transaction may enable the tracing of the movement in data concerning the transaction from the time the order is placed by the customer until the time the payment data is entered in the general ledger accounts.
An audit trail does not allow for means to trace back to individual business events from the general ledger.
The audit trail is a record left by the accounting information system of movements in individual transaction data. This record, in the form of references to the processing of the data, provides a trail of the processing of transactions and other events entered into by the entity. Note that while some accounting information systems provide a visible and complete audit trail, others may provide an invisible and/or incomplete trail. Depending on the accounting information system, the trail may start from the moment data about the event is first captured within the system to the time of its ultimate disposition in the financial statements. For example, the audit trail of a sales transaction may enable the tracing of the movement in data concerning the transaction from the time the order is placed by the customer until the time the transaction data is included in the appropriate general ledger accounts. An audit trail should allow for a means to trace back to individual business events from the general ledger. An auditor may follow the audit trail of a transaction as part of a systems "walk through".
Examples of input validation or edit controls include all but the following
Preprinted forms, check digits, control., batch and proof totals; hash totals, record counts and limit or reasonable tests
Menu driven input, field and validity checks, missing data and field size checks and logic checks
Redundant data checks and closed loop verification
Segregation controls, physical access controls and hardware and software access controls
Segregation controls, physical access controls and hardware and software access controls
Options A, B and C are all examples of input validation or edit controls. Option D lists examples of methods that control access to programs and data.
An auditor is performing substantive tests of pricing and extensions of perpetual inventory balances consisting of a large number of items. Past experience indicates numerous pricing and extension errors. Which of the following statistical sampling approaches is most appropriate?
Probability-proportional-to-size.
Stop or go.
Unstratified mean-per-unit.
Ratio estimation.
Ratio estimation.
Ratio estimation is used to measure the total estimated error amount in a population. This sampling method is most appropriate when the size of the errors are proportionate to the recorded amounts. Since the auditor is performing tests of pricing and extensions of inventory and the auditor expects numerous errors, the auditor is most interested in estimating the total dollar error and the ratio estimation approach would be the best choice of those listed.
In a probability-proportional-to-size sample with a sampling interval of $10,000, an auditor discovered that a selected account receivable with a recorded amount of $5,000 had an audit amount of $4,000. If this were the only error discovered by the auditor, the projected error of this sample would be
$1,000
$2,000
$5,000
$10,000
$2,000
The answer $2,000 is correct since, when the sampling interval ($10,000) exceeds the account's recorded amount ($5,000), the projected error is determined , first by dividing the amount of misstatement by the recorded amount [($5,000-$4,000) /$5,000 = 0.2] The result times the sampling interval is the projected error. [0.2 x$10000 = $2,000].
What two distinct functions involve the Information Systems Department?
Systems analysis and design
Programming and systems support
Systems support and data entry
Systems development and data processing
Systems development and data processing
The information systems department is involved with systems development and data processing which are two distinct functions.
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