Which of the Following Is Least Likely to Be Considered

question 46

Multiple Choice

Which of the following is least likely to be considered a risk assessment procedure relating to internal control?

• A)Counting marketable securities at year-end.
• B)Inquiries of client personnel.
• C)Inspecting documents and reports.
• D)Observing the application of specific controls.

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Definitions:

Shutter Bar Open/Close

A feature in Microsoft Access that allows users to open or close the Navigation Pane, which provides access to database objects like tables, forms, and reports.

Navigation Pane

denotes a section of the user interface designed to help users easily explore or browse through different sections or functionalities of an application.

Group By

A function or feature in data management that aggregates data based on one or more criteria to organize and display it more meaningfully.

Total Row

A row in a spreadsheet or table that provides the sum, average, count, or other aggregate function of numerical data in selected columns.