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:

Thermal Printing

A printing method that produces an image by selectively heating thermal paper when the paper passes over the print head.

Archiving Documents

The process of storing records or documents in a secure location for long-term preservation and future reference.

Printing Technologies

Various methods and devices used for reproducing text and images onto paper, fabric, or other mediums, including inkjet, laser, and 3D printing.

Inkjet

A type of printer that propels tiny droplets of liquid ink onto paper to create an image or text.