A Procedure That Would Most Likely Be Used by an Auditor

question 12

Multiple Choice

A procedure that would most likely be used by an auditor in performing tests of controls that involve segregation of functions and that leave no transaction trail is:

• A)observation.
• B)inspection.
• C)reconciliation.
• D)re-performance.

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Definitions:

Unfair Labour Practices

Practices by management such as interfering with or discriminating against employees who undertake collective action. Unions may also commit unfair labour practices.

Management Rights

Rights that provide management with the freedom to operate the business subject to any terms in the collective agreement.

Reassign Employees

The process of moving employees from their current job roles to different positions within the organization, often to improve efficiency or meet changing business needs.

Ratified Union Contracts

Ratified union contracts are agreements that have been formally approved by both the union members and the management, outlining conditions of employment, wages, and benefits.