Applying a Data Analytical Approach to Tests of Controls Is

question 2

Multiple Choice

Applying a data analytical approach to tests of controls is least likely to result in which of the following?

• A)Testing a number of control simultaneously electronically.
• B)Documenting the engagement through an electronic representation letter obtained monthly.
• C)Testing all incidents of operation of a control during the year.
• D)Following up sample results with an analysis of the entire population.