The Audit Test That Would Normally Be Regarded as a Test

question 27

Multiple Choice

The audit test that would normally be regarded as a test of controls is:

• A) enquiries of third parties
• B) test of the specific items making up the balance in a given general ledger account.
• C) test of the additions to property, plant, and equipment by physical inspections.
• D) test of the signatures on purchase orders to a list of approved signatories.

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Definitions:

Process

A series of actions or steps taken in order to achieve a particular end.

Structural Adaptation

Adjustments an organization makes to its structure in response to internal or external changes affecting its efficiency or effectiveness.

Strategic Adaptation

The process of modifying strategies to better fit with the current environment or to anticipate future challenges.

Internal Integration

Deals with establishing and maintaining effective working relationships within an organization, focusing on shared culture and values to unify diverse groups.