A Test of Controls to Determine Proper Authorization for the Addition

question 11

Multiple Choice

A test of controls to determine proper authorization for the addition of a major piece of equipment would include all of the following except

• A)examination of purchase agreements.
• B)review of minutes of the board of directors' meetings.
• C)review of approvals by a capital budgeting committee.
• D)examination of the identification tags attached to equipment.

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