Eleonora is inspecting a sample of "Code of Conduct Acknowledgement" forms that must be signed by all employees to indicate that they have read and understood the company's code of conduct.Eleonora is ensuring that they have been signed by the employees.Eleonora is performing
A)a test of controls.
B)an analytical procedure.
C)a substantive procedure.
D)a procedure to obtain an understanding of internal controls.

Question

Quizplus · Accepted Answer

Eleonora is checking whether the control (i.e., signing of forms by employees) established by the company to ensure compliance with the code of conduct is effective or not. Therefore, it is a test of controls.

Eleonora Is Inspecting a Sample of "Code of Conduct Acknowledgement