Hi this qn is form cpa review for free....

In general, a material internal control weakness may be defined as a condition in which the material errors or fraud would ordinarily not be detected within a timely period by

< value="15816" ="">A An auditor during the normal consideration of internal control.

< value="0O7-Z,%1=#880R" ="">< value="15817" ="">B A controller when reconciling accounts in the general ledger.

< value="15818" ="">C Employees in the normal course of performing their assigned functions.

< value="15819" ="">D The chief financial officer when reviewing interim financial statements.

Palakji,

This questions is worded very poorly and I had the same reaction when I attempted the question. My interpetation of this questions is which one of the follwing persons are less likely to detect a material misstament. Look at the not in the question. I am not a 100% sure but close to it. =)