The Auditor Obtains Evidence Supporting the Notion That Proper Segregation

question 58

Multiple Choice

The auditor obtains evidence supporting the notion that proper segregation of duties exists by:

• A)personally observing the employees who apply the control procedures.
• B)reviewing job descriptions in the personnel department.
• C)preparing a flowchart of duties performed by personnel.
• D)performing tests to determine whether control procedures operated consistently throughout the period.

---

Definitions:

External Restraint Theory

The theory that external factors such as laws, social controls, and cultural norms act to prevent individuals from engaging in deviant or antisocial behavior.

Socialization

The process by which individuals learn and adopt the norms, values, behaviors, and social skills appropriate to their society or culture.

Murderer

An individual who unlawfully kills another human being with premeditation or malice aforethought.

External Restraint

Controls imposed from outside an individual that influence behavior, such as laws, social norms, or cultural expectations.