Tests of Controls for the Occurrence Assertion for Purchases Include

question 33

Multiple Choice

Tests of controls for the occurrence assertion for purchases include all of the following except:

• A)evaluating proper segregation of duties.
• B)testing a sample of vouchers to an authorised purchase order.
• C)testing a sample of vouchers to receiving reports.
• D)tracing a sample of vouchers to the purchases journal.

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Definitions:

Exception Handler

Code block or mechanism that handles or catches exceptions or errors occurring during the execution of a program.

Throw Statement

A command in many programming languages used to trigger an exception or error condition.

Throwing An Exception

Throwing an exception involves programmatically generating an error or exception condition, using statements like throw in Java, to signal that an abnormal or unexpected scenario has occurred.

Finally Block

A block in Java that follows try-catch blocks and is executed regardless of an exception being thrown or not.