Audit Evidence Concerning Proper Segregation of Duties Ordinarily Is Best

question 7

Multiple Choice

Audit evidence concerning proper segregation of duties ordinarily is best obtained by:

• A) Preparation of a flowchart of duties performed by available personnel.
• B) Inquiring whether control activities operated consistently throughout the period.
• C) Reviewing job descriptions prepared by the personnel department.
• D) Direct personal observation of the employees who apply control activities.

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Definitions:

Sixteen Personality Factor Questionnaire

A self-report assessment tool designed to measure an individual's personality traits.

Source Traits

Fundamental personality characteristics that are relatively stable and form the foundation of an individual's personality.

Raymond Cattell

A psychologist known for his work in personality theory, specifically the development of the 16 Personality Factor (16PF) model.

Self-Esteem

An individual’s subjective evaluation of their own worth, comprising feelings of confidence, respect, and self-acceptance.