When Testing Manual or Automated Controls

question 47

Multiple Choice

When testing manual or automated controls,

• A) automated controls are always subject to random error or manipulation.
• B) automated controls cannot be altered by making a change to the software application.
• C) when there are effective general controls and automated application controls, the auditor will need to select a larger sample size of transactions to verify.
• D) the extent of testing depends on whether it is a manual or automated control.

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Definitions:

Provincial Labour Relations Board

A tribunal in a province responsible for overseeing labor disputes, union certifications, and fair employment practices.

Just Cause

The onus on the employer to establish grounds for termination of an employee without notice.

Bargaining Unit

A group of employees with a clear and identifiable community of interests who are represented by a union in negotiations and labor discussions.

Reinstatement

The act of restoring someone or something to their previous position, status, or conditions, often used in employment or insurance contexts.