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.

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Definitions:

Model Laws

Statutes recommended by organizations, such as the Uniform Law Commission, for adoption by all jurisdictions to encourage consistent legal standards across states or countries.

Commercial Transactions

Activities or deals involving the exchange of goods or services between businesses or individuals for the purpose of commerce.

Promissory Estoppel

Promissory estoppel is a legal principle that prevents a party from withdrawing a promise made to another when the latter has reasonably relied on that promise to their detriment.

Doctrine

A set of beliefs, principles, or position, often held by an organization or a particular field of study.