For Certain Controls,such as Segregation of Duties,documentary Evidence May Not

question 100

Multiple Choice

For certain controls,such as segregation of duties,documentary evidence may not exist.An auditor would most likely test the procedures by

• A) Reperformance and corroboration.
• B) Observation and inquiry.
• C) Inspection and vouching.
• D) Confirmation and recomputation.

---

Definitions:

Defense Mechanism

Psychological strategies brought into play by the unconscious mind to manipulate, deny, or distort reality in order to defend against feelings of anxiety and unacceptable impulses.

Denial

A defense mechanism in which confrontation with a personal problem or with reality is avoided by denying the existence of the problem or reality.

Thematic Apperception Test (TAT)

A projective test consisting of drawings of ambiguous human situations, which the test taker describes; thought to reveal inner feelings, conflicts, and motives, which are projected onto the test materials.

Diagnostic Tool

An instrument or technique used to identify the nature or cause of a condition, disorder, or disease.