Segregation of Duties Is Tested by the Auditor

question 46

Multiple Choice

Segregation of duties is tested by the auditor

• A)through inquiry and observation
• B)by selecting transactions for substantive testing
• C)through confirmation and assessment
• D)reviewing the job descriptions of the personnel assigned to the department

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Definitions:

Job Enlargement

The process of increasing the number and variety of tasks that an individual performs within their job to enhance job satisfaction.

Job Rotation

A strategy where employees rotate between different jobs or tasks within an organization to gain varied skills and reduce monotony.

Soft Skills

Personal attributes that enable someone to interact effectively and harmoniously with other people.

Team Skills

Abilities and competencies that enable individuals to work effectively as part of a group.