Audit Evidence Concerning Proper Segregation of Duties Normally Is Best

question 97

Multiple Choice

Audit evidence concerning proper segregation of duties normally is best obtained by:

• A) direct personal observation of the employee who applies control procedures.
• B) making inquiries of co-workers about the employee who applies control procedures.
• C) preparation of a flowchart of duties performed and available personnel.
• D) inspection of third-party documents containing the initials of who applied control procedures.

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Definitions:

Purchasing Power

The real value of money, reflecting how much goods or services one unit of money can buy.

Period

A length or portion of time, often defined for specific calculations or measurements.

Ratio

A quantitative relationship between two numbers showing how many times one value contains or is contained within the other.

Express

To show, manifest, or reveal something through words, gestures, actions, or artistic expression.