A client has implemented a policy requiring the establishment and enforcement of property management training for all personnel involved in the use,stewardship,and management of equipment.Which of the following is not a test that could be used in testing the control?
A)Inquiry.
B)Observation.
C)Inspection of documentation.
D)Review of financial statements.

Question

Quizplus · Accepted Answer

A review of financial statements would not provide sufficient information to test the control related to property management training. Financial statements are used to report financial performance and position, not operational controls related to equipment management. Choices A, B, and C are all appropriate tests of control for property management training.

A Client Has Implemented a Policy Requiring the Establishment and Enforcement