Which of the Following Is Intended to Detect Deviations from Prescribed

question 28

Multiple Choice

Which of the following is intended to detect deviations from prescribed controls?

• A)Substantive procedures specified by a standardized audit plan.
• B)Tests of controls designed specifically for the client.
• C)Analytical procedures as set forth in an industry audit guide.
• D)Computerized analytical procedures tailored for the configuration of the computer equipment in use.

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Definitions:

Controlling

The process of evaluating and correcting activities to keep the organization on course.