Which of the following is least likely to be evidence of operating effectiveness of controls? A)Cancelled supporting documents. B)Confirmations of accounts receivable. C)Records documenting usage of computer programs. D)Signatures on authorization forms.

Question

Quizplus · Accepted Answer

Confirmations of accounts receivable are primarily used as substantive tests to verify the existence and accuracy of recorded receivables, rather than to assess the operating effectiveness of internal controls. The other options (A, C, D) are more directly related to evaluating the operation of controls.

Which of the Following Is least Likely to Be Evidence