Entity scoping is dynamic; what happens as new records meet criteria?

Entity scoping is dynamic; what happens as new records meet criteria?

• A. They are updated periodically
• B. They are added as entities
• C. They are archived
• D. They trigger audits

Answer: (B)

Entity scoping is dynamic, so when a new record meets the defined inclusion criteria, it is automatically added as an entity in the scope. This means the item immediately becomes part of the risk and control activities, ensuring the program stays current without manual updates. The idea is to keep the scope in sync with changing data, rather than waiting for a scheduled refresh or performing separate actions. Other options describe alternative processes—updating on a timer, archiving items, or triggering audits—that aren’t how dynamic scoping operates.

Entity scoping is dynamic, so when a new record meets the defined inclusion criteria, it is automatically added as an entity in the scope. This means the item immediately becomes part of the risk and control activities, ensuring the program stays current without manual updates. The idea is to keep the scope in sync with changing data, rather than waiting for a scheduled refresh or performing separate actions. Other options describe alternative processes—updating on a timer, archiving items, or triggering audits—that aren’t how dynamic scoping operates.