Audit Evidence Concerning Proper Segregation of Duties Ordinarily Is Best

question 16

Multiple Choice

Audit evidence concerning proper segregation of duties ordinarily is best obtained by

• A) Preparation of a flowchart of duties performed by available personnel.
• B) Inquiring whether control activities operated consistently throughout the period.
• C) Reviewing job descriptions prepared by the Personnel Department.
• D) Direct personal observation of the employees who apply control activities.

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Definitions:

Teratogen

A substance, agent, or process that can cause developmental malformations in an embryo or fetus.

Arms and Legs

Extremities of the human body, where arms are the upper limbs involving the shoulders to the hands, and legs are the lower limbs extending from the hips to the feet.

Teratogens

Agents, such as chemicals or viruses, that can cause harm to a developing fetus.

Embryo

The early developmental stage of an organism, in humans, this phase lasts from the second to the eighth week of pregnancy.