Which of the Following Is Not an Audit Procedure Used

question 35

Multiple Choice

Which of the following is not an audit procedure used to gain an understanding of specific controls in ICFR?

• A) Making inquiries of appropriate personnel.
• B) Inspecting company records.
• C) Confirming transactions with external parties.
• D) Observing specific actions, behaviors, and procedures.

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Definitions:

Procedural

Related to processes and methods of performing tasks, often implying a sequence of actions or steps.

Short-Term Memory

A cognitive system with a limited capacity that is responsible for temporarily holding information available for processing.

Long-Term Memory

The type of memory responsible for the storage of information over an extended period, potentially for a lifetime.

Short-Term

Relating to or occurring on a brief or immediate timeframe, often contrasted with long-term.