The auditor would like to design a test of control to test that statements are mailed to all customers each month.Which of the following typical tests of controls would be suitable?
A)Inquire about who is responsible for mailing the statements.
B)Find out whether customers pay by statement or by invoice.
C)Reconcile subsequent payments to particular invoices.
D)Match remittance advices from customers to customer statements.

Question

Quizplus · Accepted Answer

Inquiring about who is responsible for mailing the statements can help the auditor understand the control process and verify that there is a designated person or department responsible for this task, which is a direct way to test the control related to mailing statements to customers.

The Auditor Would Like to Design a Test of Control