Which of the following is NOT a technique used by an auditor in a performance audit engagement to gain an understanding of the controls in place to assure that a program meets its objective?

Question

Quizplus · Accepted Answer

Reading the legislation is not a technique used by an auditor to gain an understanding of controls in place. While this may provide background information on the program, it does not provide insight into the actual controls in place. Techniques such as making inquiries of employees, flow-charting systems, and preparing and administering questionnaires are commonly used by auditors to gain understanding of controls in place.

Which of the Following Is NOT a Technique Used by an Auditor