All of the Following Tests of Controls Will Provide Evidence

question 93

Multiple Choice

All of the following tests of controls will provide evidence about the physical security of the computer center except

• A)review of fire marshal records
• B)review of the test of the backup power supply
• C)verification of the second site backup location
• D)observation of procedures surrounding visitor access to the computer center

---

Definitions:

Direct Labour

Workers who are directly involved in the production of goods or services.

Variable Manufacturing Overhead

Costs that vary directly with the level of production output and can include expenses such as indirect materials and utilities.

Special Order Price

The price charged for goods or services that are offered or produced in response to a specific, often one-time, order.

Variable Selling Expense

Costs associated with selling a product that vary directly with the volume of sales.