The auditor obtains evidence supporting the notion that proper segregation of duties exists by:
A)personally observing the employees who apply the control procedures.
B)reviewing job descriptions in the personnel department.
C)preparing a flowchart of duties performed by personnel.
D)performing tests to determine whether control procedures operated consistently throughout the period.

Question

Quizplus · Accepted Answer

By personally observing the employees who apply the control procedures, the auditor can directly verify that duties are properly segregated, ensuring that no single employee has control over all aspects of a transaction.

The Auditor Obtains Evidence Supporting the Notion That Proper Segregation