Which of the Following Audit Tests Would Be Regarded as a Test

question 37

Multiple Choice

Which of the following audit tests would be regarded as a test of controls?

• A)Tests of the additions to property, plant and equipment by physical inspections.
• B)Selecting debtors for a positive confirmation process.
• C)Tests comparing inventory pricing to suppliers' invoices.
• D)Tests of the signatures on sales orders to a list of approved signatories.

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Definitions:

Paper Medical Records

Traditional forms of keeping patient's health information and history on paper, as opposed to digital formats.

Shelves

Flat horizontal surfaces used for storing or displaying items, found in cabinets, rooms, or on walls.

File Cabinets

Furniture designed for the organized storage of documents, files, and papers, typically used in office settings.

OUTguides

Tools used in filing systems to track documents that have been removed, typically consisting of a placeholder that records who has taken the document and when.