The Nature of Tests of Controls Relates to the Type

question 4

Multiple Choice

The nature of tests of controls relates to the type of evidence obtained. Which of the following is not an example of a type of evidence relevant to tests of controls?

• A) Inquiries of entity personnel.
• B) Inspection of documents.
• C) Observation of application of the control.
• D) Inspection of signatures indicating performance of the control.
• E) Reperformance of the application of the control by entity personnel.

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Definitions:

Clear Focus

The act or state of concentrating or maintaining a sharp visual or mental clarity.

Ocular Lens

The transparent structure inside the eye that focuses light rays onto the retina to create clear images.

Working Distance

The distance between the objective lens of a microscope and the specimen being observed.