Which of the Following Is NOT a Technique Used by an Auditor

question 6

Multiple Choice

Which of the following is NOT a technique used by an auditor in a performance audit engagement to gain an understanding of the controls in place to ensure that a program meets its objective?

• A) Reading the legislation.
• B) Making inquiries of employees.
• C) Flow-charting appropriate systems.
• D) Preparing and administering questionnaires.

---

Definitions:

K.Warner Schaie

A psychologist known for his work in the field of adult development and aging, particularly cognitive development over the lifespan.

Retesting

The process of taking a test or evaluation again, typically to verify the reliability of the results or to check for improvements after interventions.

Specialized Skills

Particular abilities or expertise developed to perform specific tasks or functions proficiently, often requiring focused training or experience.

Aspect

A particular part or feature of something, or a way in which something can be viewed or considered.