The Major Limitation with the Observation Technique for Testing Controls

question 5

Multiple Choice

The major limitation with the observation technique for testing controls is that:

• A) the employee may not be truthful in telling the auditor how the control procedure is performed.
• B) the employee may perform the control procedure more diligently when they know they are being observed.
• C) Both a and b
• D) none of the above.

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Community Manager

A professional responsible for building, growing, and managing a brand's or organization's online community.