Which of the Following Tests of Controls Would Be Most

question 2

Multiple Choice

Which of the following tests of controls would be most effective in testing controls designed to prevent checks from being issued or recorded for the wrong amount?

• A) Observation of bank reconciliations.
• B) Observation of segregation of duties.
• C) Computer assisted audit techniques such as test data to test computer application control.
• D) Observe documents being marked or cancelled as "paid".
• E) Documentation of general controls over access to computer programs and documentation.

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Definitions:

Embryonic

Referring to the early stages of development within the womb, from conception until the end of the eighth week.

Fetal

Pertaining to the development stage of a human between the embryonic period and birth.

Zygote

The initial cell formed when a sperm cell and an egg cell combine, marking the beginning of a new organism's development.

Germinal Stage

The earliest phase of prenatal development, consisting of the first two weeks after conception, during which the zygote begins to divide and implant in the uterine wall.