Which of the following is the appropriate test of controls for separation of duties?
A) confirmation
B) documentation
C) observation
D) examination

Question

Quizplus · Accepted Answer

Observation is the appropriate test of controls for separation of duties as the auditor can physically observe whether different individuals are performing different tasks within the process. Confirmation, documentation, and examination are not suitable tests for this control as they do not provide direct evidence of whether separation of duties is being followed.

Which of the Following Is the Appropriate Test of Controls