Which of the Following Audit Techniques Ordinarily Would Provide an Auditor

question 519

Multiple Choice

Which of the following audit techniques ordinarily would provide an auditor with the least assurance about the operating effectiveness of an internal control activity?

• A) Inquiry of client personnel.
• B) Inspection of documents and reports.
• C) Observation of client personnel.
• D) Preparation of system flowcharts.

---

Definitions:

General Environment

The broad external conditions that affect organizations and industries, including economic, technological, socio-cultural, and legal factors.

Scientific Advancements

Progress or breakthroughs in the field of science that lead to new knowledge, technologies, or applications.

Core Competency

A defining strength or ability that a company excels at, distinguishing it from competitors and contributing to its success.