Auditors Use a Re-Performance Procedure

question 63

Multiple Choice

Auditors use a re-performance procedure

• A) only when testing controls.
• B) only during the risk assessment phase.
• C) only when conducting substantive testing.
• D) when testing controls and when conducting substantive testing.

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Definitions:

Organic Organization

A flexible, adaptable organizational structure with less emphasis on hierarchy and more on decentralized decision making and collaboration.

Mechanistic Organization

A highly structured and hierarchical type of organization characterized by clear roles, rigid chains of command, and a focus on efficiency and predictability.

Span of Control

The number of subordinates directly reportable to a supervisor, indicating how broadly or narrowly a manager oversees direct reports.

Hierarchical Arrangement

A system or organization where elements are ranked or ordered above one another in terms of authority or importance.