Which of the Following Controls Is Not a Typical Control

question 34

Multiple Choice

Which of the following controls is not a typical control that affects multiple assertions for long-lived assets?

• A)Unlimited physical access to assets.
• B)Formal budgeting process with appropriate follow-up variance analysis.
• C)Periodic comparison of physical assets to subsidiary records with the general ledger.
• D)Periodic reconciliations of subsidiary records with the general ledger.

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Definitions:

Pitch Diameter

The effective diameter of a screw thread, halfway between the major and minor diameters, crucial for thread engagement and measurement.

Diametral Pitch

The ratio of the number of teeth to the pitch diameter of a gear, indicating how densely the teeth are packed.

Chordal Thickness

A measurement of the thickness of an object at the midpoint of a chord, often used in reference to circular objects to specify a specific section's thickness.

Diametral Pitch

A measure of the fineness of a gear, computed as the number of teeth per unit diameter.