For Certain Controls, Such as Segregation of Duties, Documentary Evidence

question 23

Multiple Choice

For certain controls, such as segregation of duties, documentary evidence may not exist. An auditor would most likely test the procedures by:

• A)reperformance and corroboration.
• B)observation and inquiry.
• C)inspection and vouching.
• D)confirmation and recomputation.

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Definitions:

Research Article

A detailed and systematically written document that presents the results of original research, usually peer-reviewed or published in academic journals.

Formal Hypotheses

Clearly stated scientific predictions that are testable and specify the relationship between two or more variables.

Discussion Section

Part of academic research papers where findings are interpreted, implications are discussed, and conclusions are drawn.

Results Section

The part of a research paper or report where the findings from the conducted analysis are presented and explained.