Which of the following is a likely approach for testing the segregation of duties?
A)Personal inquiry and confirmation.
B)Counting variations of performance.
C)Analytical procedures.
D)Observing employee performance of processes.

Question

Quizplus · Accepted Answer

Observing employee performance of processes is the most likely approach for testing the segregation of duties as it allows for direct observation of whether employees are performing duties that conflict with each other or have the potential to enable fraud or error. Personal inquiry and confirmation may provide some information, but it may not be reliable or accurate. Counting variations of performance and analytical procedures may be useful for other types of testing, but are not specific to testing segregation of duties.

Which of the Following Is a Likely Approach for Testing