You Are Involved in the Audit of a Medium-Sized Manufacturer

question 13

Essay

You are involved in the audit of a medium-sized manufacturer of furniture. What tests of controls can be used to investigate segregation of duties in the supply chain and production management process?

---

Definitions:

Age

The length of time that a person has lived or a thing has existed.

Piaget's Theories

Piaget's theories propose stages of cognitive development in children, describing how they construct a mental model of the world through experiences and interactions.

Cognitive Development

The process of growth and change in intellectual/mental abilities such as thinking, reasoning, and understanding.

Discrete Stages

Distinct and separate phases within a process of development or change, where each stage is characterized by specific criteria that differ from those of other stages.