Which of the following audit techniques is used to evaluate control design while also embodying auditing's analytical process?
A) A risk and control matrix.
B) A flowchart.
C) A walk-through.
D) A process narrative.

Question

Quizplus · Accepted Answer

A risk and control matrix is used to evaluate control design by identifying the risks that are present in a process and the controls that are in place to mitigate those risks. The matrix also allows auditors to assess the effectiveness of the controls and to identify any areas where the controls could be improved.

Which of the Following Audit Techniques Is Used to Evaluate