When Undertaking Tests of Controls Which Are Related to Controls

question 40

Multiple Choice

When undertaking tests of controls which are related to controls built around a major transaction flow, which assertion would be of least interest to the auditor?

• A) Accuracy.
• B) Completeness.
• C) Occurrence.
• D) Rights and obligations.

---

Definitions:

Voice-activated Toaster

A kitchen appliance that uses voice recognition technology to enable users to control its functions or settings through spoken commands.

Mixing Process

A manufacturing operation where different materials or components are combined to produce a new product.

Heating Process

A method or procedure applied to increase the temperature of a substance or space for a specific purpose.

Bottling Process

A sequence of operations involved in filling bottles with products, such as beverages, sealing them, and preparing them for sale and distribution.