Tests of controls, either manual or automated, may include the following types of evidence and procedures. Which of these procedures is not the same as those procedures used to obtain an understanding of internal controls?
A) Make inquiries of appropriate client personnel.
B) Examine documents, records, and reports.
C) Observe control-related activities.
D) Reperform client procedures.

Question

Quizplus · Accepted Answer

Reperforming client procedures is not a procedure used to obtain an understanding of internal controls. It is a procedure used in substantive testing to test the effectiveness of controls. The other three procedures are commonly used to obtain an understanding of internal controls.

Tests of Controls, Either Manual or Automated, May Include the Following