Which of the Following Procedures Most Likely Would Provide an Auditor

question 47

Multiple Choice

Which of the following procedures most likely would provide an auditor with evidence about whether an entity's internal control activities are suitably designed to prevent or detect material misstatements?

• A) Performing analytical procedures using data aggregated at a high level.
• B) Re-performing the controls for a sample of transactions.
• C) Observing the entity's personnel applying the controls.
• D) Vouching a sample of transactions directly related to the controls.

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Definitions:

Relative Information

Data or facts that are pertinent and directly connected to the matter at hand or the subject being discussed.

Medical Records

Comprehensive documents containing a patient's medical history, treatment plans, diagnoses, medications, and other health information.

Breach

An act of breaking or failing to observe a law, agreement, or code of conduct.

Invasion of Privacy

The unauthorised intrusion into the personal life of another individual, violating their right to privacy.