An auditor generally tests physical security controls over inventory by
A) test counts and cutoff procedures.
B) examination and reconciliation.
C) inspection and recomputation.
D) inquiry and observation.

Question

Quizplus · Accepted Answer

Inquiry and observation are methods used by auditors to assess the effectiveness of physical security controls by observing the security measures in place and asking relevant questions to understand the procedures.

An Auditor Generally Tests Physical Security Controls Over Inventory by