Performance reviews are control activities that include:
A)reviews of actual performance versus budgets
B)authorisation for access to computer programs
C)periodic counting and comparison with amounts shown on control records
D)segregating incompatible duties

Question

Quizplus · Accepted Answer

Performance reviews typically involve comparing actual performance against pre-established benchmarks, such as budgets or goals. This helps management to identify areas where performance is falling short and take corrective action.

Answer choice B is unrelated to performance reviews; it describes an access control activity.
Answer choice C describes a physical control activity related to inventory management.
Answer choice D describes a segregation of duties control activity, which is important for preventing fraud or errors, but is not directly related to performance reviews.

Performance Reviews Are Control Activities That Include