Rolland Meilleur, Public Accountant, Is Testing Whether His Client's Account

question 56

Multiple Choice

Rolland Meilleur, public accountant, is testing whether his client's account coding on each purchase order is checked by the computer to a table of valid account numbers, and that various logic tests are performed by the computer. He is trying to mitigate the following from going wrong:

• A) detective controls not being in place.
• B) amounts being posted to the wrong accounting period.
• C) transactions being classified and coded to incorrect accounts.
• D) all of the above.

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Definitions:

Categorical

A term used to describe things that are grouped or classified according to specific categories.

Severity Rating

An assessment tool used to determine the intensity or seriousness of a symptom, condition, or disease.

Psychosocial Factors

Elements of an individual's social and psychological environment that can impact their mental health and behavior.

Validity

The degree to which a tool, test, or study accurately measures or reflects what it is intended to.