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Why Should an Auditor Not Rely on Substantive Testing to the Exclusion

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Essay

Why should an auditor not rely on substantive testing to the exclusion of testing internal controls?


Definitions:

Continuous Improvement

A method of constantly seeking ways to improve services, processes, or products through incremental adjustments or significant breakthroughs.

Teamwork

The collaborative effort of a group to achieve a common goal or complete a task in the most effective and efficient way.

Health and Safety Training

Training programs focused on teaching employees about workplace safety procedures and how to prevent accidents and injuries.

Safety Performance

The track record or effectiveness of safety measures and protocols within an organization, site, or operation.

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