Audit evidence concerning proper segregation of duties ordinarily is best obtained by:

Question

Quizplus · Accepted Answer

Choice "D" is correct. Audit evidence concerning proper segregation of duties ordinarily is best obtained by direct personal observation of the employees who apply control activities, especially if the control activities do not leave an audit trail. Choices "A" and "C" are incorrect. Preparation of a flowchart of duties performed by available personnel and reviewing job descriptions would assist the auditor in understanding internal control, but would provide no audit evidence regarding whether such procedures are actually functioning as documented. Choice "B" is incorrect. Inquiring whether control activities operated consistently throughout the period would provide a good source of information, but inquiry alone is not as persuasive as direct personal observation.

Audit Evidence Concerning Proper Segregation of Duties Ordinarily Is Best