Which of the Following Tests of Controls Is Least Useful

question 15

Multiple Choice

Which of the following tests of controls is least useful in assessing the transaction-related audit objective related to occurrence?

• A) Examine documents in voucher package for occurrence.
• B) Examine supporting documents for indication of approval.
• C) Account for sequence of vouchers.
• D) Attempt to input transactions with valid and invalid vendors.

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Definitions:

Selection Process

A series of specific steps used by an employer to decide which recruits should be hired.

Immediate Supervisors

Individuals who have direct managerial oversight over other employees, often responsible for day-to-day supervision.

Commitment

The state or quality of being dedicated to a cause, activity, or job; wholehearted dedication.

Computer-interactive Performance Tests

Assessments using computer technology to measure individuals' abilities or performance in specific tasks.