Techniques used for gathering evidence include all of the following, except:
A)Physical examination of assets or supporting documentation
B)Observing activities
C)Adequate planning and supervision
D)Analyzing financial relationships

Question

Quizplus · Accepted Answer

Adequate planning and supervision are not techniques used for gathering evidence, but rather steps that should be taken to ensure the effectiveness and thoroughness of the evidence-gathering process. The other choices listed are all techniques commonly used to gather evidence in auditing and investigative processes.

Techniques Used for Gathering Evidence Include All of the Following