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 ensure that a program meets its objective?

Question

Quizplus · Accepted Answer

Reading the legislation is more about understanding the legal framework and requirements governing the program rather than a technique to understand the controls in place for ensuring the program meets its objectives. Techniques like making inquiries of employees, flow-charting systems, and administering questionnaires are direct methods to understand and evaluate the controls.

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