Which Three of the Following Categories Focus on Identifying the Appropriate

question 21

Multiple Choice

Which three of the following categories focus on identifying the appropriate substantive tests for relevant assertions in the purchases process?

• A)Tests of details of transactions
• B)Analytical procedures as a substantive test
• C)Data analytics
• D)Audit tests for electronic systems

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Definitions:

Critical Incident Diaries

Record actual examples of positive and negative work behaviors and results.

Behaviorally Anchored Rating Scales

A method of evaluating performance based on specific behaviors that are tied to numerical ratings.

Comparative Performance Appraisal

An evaluation method where an individual's performance is directly compared to that of their peers to identify relative strengths and weaknesses.

Graphic Rating Scale

A method used in evaluations, consisting of a line or scale on which respondents indicate their opinions or performance levels.