Tests of Controls, Either Manual or Automated, May Include the Following

question 24

Multiple Choice

Tests of controls, either manual or automated, may include the following types of evidence and procedures. Which of these procedures is not the same as those procedures used to obtain an understanding of internal controls?

• A) Make inquiries of appropriate client personnel.
• B) Examine documents, records, and reports.
• C) Observe control-related activities.
• D) Reperform client procedures.

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Definitions:

Policy-sensitive Practice

Approaches or methods in a professional or organizational context that are acutely aware of and responsive to existing policies and regulations.

Economic Realities

Refers to the actual conditions of the economic landscape, including factors like employment, inflation, and market dynamics, as experienced by individuals and communities.

Social Realities

The experiences, norms, and values that define how individuals interact within their society.

Social Policy Advocates

Individuals or groups that promote policies intended to improve human welfare and address issues of social justice.