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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