An Auditor Has Identified the Controller's Review of the Bank

question 41

Multiple Choice

An auditor has identified the controller's review of the bank reconciliation as a control to test. In connection with this test, the auditor interviews the controller to understand the specific data reviewed on the reconciliation. In addition, the auditor verifies that the bank reconciliation is properly prepared by the accountant and reviewed by the controller as evidenced by their respective sign-offs. Which of the following types of audit procedures do these actions illustrate?

• A)Observation and inspection of records.
• B)Confirmation and reperformance.
• C)Inquiry and inspection of records.
• D)Analytical procedures and reperformance.

---

Definitions:

Dark-Skinned Patient

Refers to a patient having a higher melanin content in their skin, which impacts certain medical assessments and treatments.

Buccal Mucosa

The lining of the inside of the cheeks and the back of the lips, inside the mouth where they touch the teeth.

Foam Swabs

Soft, sterile applicators made from foam used for medical cleaning procedures or sample collection.

Unconscious Patient

An individual who is not awake and is incapable of responding to stimuli due to various causes, such as trauma, illness, or medical procedures.