Which of the following audit techniques ordinarily would provide an auditor with the least assurance about the operating effectiveness of an internal control activity?

Question

Quizplus · Accepted Answer

Choice "D" is correct. Preparation of system flowcharts may aid in the auditor's understanding of internal control, but would not indicate whether controls were actually operating as designed. Choices "A", "B", and "C" are incorrect. Inquiry, inspection, observation (and reperformance) are all tests that may be used to evaluate the operating effectiveness of a control.

Which of the Following Audit Techniques Ordinarily Would Provide an Auditor