Which of the following controls would be of concern to management but not to the auditor?
A)controls over the collection of accounts receivable amounts
B)controls over the entry of payroll wage rates into the computer systems
C)controls over health and safety guidelines compliance by employer
D)controls over the cost of inventory items as recorded in the perpetual inventory system

Question

Quizplus · Accepted Answer

Controls over health and safety guidelines compliance by employer are typically management controls, as they are concerns related to organizational policies and culture rather than financial reporting or auditing processes. The other options all relate to financial reporting or auditing processes that the auditor would need to be concerned with.

Which of the Following Controls Would Be of Concern to Management