For certain controls, such as segregation of duties, documentary evidence may not exist. An auditor would most likely test the procedures by:
A)reperformance and corroboration.
B)observation and inquiry.
C)inspection and vouching.
D)confirmation and recomputation.

Question

Quizplus · Accepted Answer

As documentary evidence may not exist for segregation of duties, an auditor would most likely test the procedures by observing the actual performance of duties and inquiring about the internal controls. This type of testing is known as observation and inquiry.

For Certain Controls, Such as Segregation of Duties, Documentary Evidence