Which of the Following Procedures Is Considered a Test of Controls

question 16

Multiple Choice

Which of the following procedures is considered a test of controls?

• A)An auditor reviews the entity's check register for unrecorded liabilities.
• B)An auditor evaluates whether a general journal entry was recorded at the proper amount.
• C)An auditor interviews and observes appropriate personnel to determine segregation of duties.
• D)An auditor reviews the audit workpapers to ensure proper sign-off.

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Definitions:

Sigmund Freud

An Austrian neurologist and the founder of psychoanalysis, a clinical method for treating psychopathology through dialogue between a patient and a psychoanalyst.

Erik Erikson

An influential psychoanalyst known for formulating the theory of psychosocial development, which outlines eight stages through which a healthily developing human should pass from infancy to late adulthood.

Carl Jung

A Swiss psychiatrist and psychoanalyst who founded analytical psychology, focusing on concepts such as the collective unconscious and archetypes.

Carl Rogers

An influential American psychologist who founded the humanistic approach to psychology focusing on individual potential for growth and the importance of free will.