Which of the Following Procedures Is Considered a Test of Controls

question 16

Multiple Choice

Which of the following procedures is considered a test of controls?

• A)An auditor reviews the entity's check register for unrecorded liabilities.
• B)An auditor evaluates whether a general journal entry was recorded at the proper amount.
• C)An auditor interviews and observes appropriate personnel to determine segregation of duties.
• D)An auditor reviews the audit workpapers to ensure proper sign-off.

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Definitions:

Business Units

Organizational segments within a company that focus on specific market sectors or types of products.

Autonomy

The capacity and right of individuals to make their own informed decisions regarding their lives and bodies, a fundamental ethical principle in healthcare.

Accountability

The obligation of individuals or organizations to be answerable for their actions, to ensure they meet established standards.

Unregulated Care Provider (UCP)

Individuals who provide health care or support services without formal regulation, often under the supervision of regulated health professionals.