The Auditor Would Like to Design a Test of Control

question 12

Multiple Choice

The auditor would like to design a test of control to test that unit selling prices are obtained from the price list master file of approved prices.Which of the following typical tests of controls would be suitable?

• A)Compare prices used on sales invoices to the authorized customer purchase order.
• B)Review changes to the price file throughout the year for proper authorizations and trace prices to copies of sales invoices.
• C)Use analytical review to compare total sales last year to total sales this year.
• D)Discuss the process used to authorize sales prices with the sales manager and the controller.

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Definitions:

Nursing-Sensitive Outcome

Patient outcomes and measures that are directly influenced by nursing care, reflecting the quality and impact of nursing practices.

National Average

A statistical measure representing the central or typical value in a set of data, often used in comparisons or to indicate the norm across a nation.

Sentinel Event

An unexpected occurrence involving death or serious physical or psychological injury, or the risk thereof, which signals the need for immediate investigation and response in healthcare settings.

Evidence-Based Practice

The conscientious use of current best evidence in making decisions about the care of individual patients.