An Auditor's Tests of Controls Over the Issuance of Raw

question 67

Multiple Choice

An auditor's tests of controls over the issuance of raw materials to production would most likely include

• A)Reconciling raw materials and work-in-process perpetual inventory records to general ledger balances.
• B)Inquiring of the custodian about the procedures followed when defective materials are received from vendors.
• C)Observing that raw materials are stored in secure areas and that storeroom security is supervised by a responsible individual.
• D)Examining material requisitions and reperforming client controls designed to process and record issuances.

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Definitions:

Success

The achievement of a goal or the attainment of higher status or position.

Message

A piece of information or communication sent from one person or group to another, typically involving a sender, a message, and a recipient.

Specific Purpose

Identifies what you hope to accomplish with your message and what your audience should do or think after receiving your message.

Audience

A group of people who watch, read, or listen to the same thing.