A Test of Controls Can Be Modified to Be Performed

question 39

Essay

A test of controls can be modified to be performed as a dual purpose test if the modification provides evidence about the related account balances. Describe a substantive procedure that can be added to a test of controls in order make it a dual purpose test. The substantive procedure you identify must be one that could be added to most any test of controls involving a sample selection or mathematical verification.

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Definitions:

Task Functions

Activities centered around planning, executing, and finishing specific work objectives within an organization.

Influence Tactics

Strategies or actions used to persuade or convince others to follow one's direction or to gain their support.

Distributive Justice

The perceived fairness of the allocation or distribution of resources or rewards among individuals or groups in a society.

Individual Rights

Basic freedoms and protections that belong to every single person, safeguarding their autonomy and dignity against infringement.