An auditor generally tests physical security controls over inventory by:
A)test counts and cutoff procedures.
B)examination and reconciliation.
C)inspection and recomputation.
D)review and observation.

Question

Quizplus · Accepted Answer

Review and observation are the methods an auditor typically uses to test physical security controls over inventory, as these techniques allow the auditor to directly assess the effectiveness of the controls in place.

An Auditor Generally Tests Physical Security Controls Over Inventory By