Which of the following is not a way management obtains evidence regarding the effectiveness of internal control over the accounting system?
A)Performing a walkthrough of the accounting system.
B)Making inquiries of banks and attorneys.
C)Reviewing system flowcharts.
D)Taking plant and operational tours.

Question

Quizplus · Accepted Answer

Making inquiries of banks and attorneys is not a direct method for obtaining evidence regarding the effectiveness of internal control over the accounting system. This approach is more relevant for obtaining confirmations or understanding external relationships and obligations, rather than assessing the internal control processes within the accounting system itself.

Which of the Following Is Not a Way Management Obtains