The control which is least likely to be used as an attribute in an audit sampling plan for tests of controls is:
A) authorisation of sale by appropriate sales order department personnel
B) approval of credit by authorised credit department personnel
C) hiring of competent personnel only
D) existence of a sales invoice copy

Question

Quizplus · Accepted Answer

Hiring of competent personnel only is less likely to be used as an attribute in an audit sampling plan for tests of controls because it is more related to human resources policies and procedures rather than a specific, observable control activity like authorization, approval, or document existence that can be easily sampled and tested.

The Control Which Is Least Likely to Be Used as an Attribute