Tests of controls are auditing procedures performed to determine:
A) whether required internal controls have been put in place.
B) the efficiency of the information flow
C) the effectiveness of the design and operation of internal controls.
D) b and c

Question

Quizplus · Accepted Answer

Tests of controls in auditing are specifically designed to evaluate the effectiveness of the design and operation of internal controls, not just their existence or the efficiency of information flow.

Tests of Controls Are Auditing Procedures Performed to Determine