When Performing a Test of Controls with Respect to Control

question 46

Multiple Choice

When performing a test of controls with respect to control over cash disbursements, an auditor may use a systematic sampling technique with a start at any randomly selected item. The biggest disadvantage of this type of sampling is that the items in the population:

• A) must be systematically replaced in the population after sampling.
• B) may systematically occur more than once in the sample.
• C) may be ordered in a systematic pattern, thus destroying the sample randomness.
• D) must be recorded in a systematic pattern before the sample can be drawn.

---

Definitions:

Chance

The occurrence of events in the absence of any obvious intention or cause; luck.

Good Performance

The successful completion of tasks or achievement of objectives to the standards of the role or organization.

Relationships

Pertains to the manner in which individuals or entities are connected or relate to each other, often implying a state of connection involving emotional or professional ties.

Competence

The ability to do something successfully or efficiently, often referring to specific skills or knowledge.