Procedures that fall into the category of tests of controls are used by the company as well as:

Name: Procedures that fall into the category of tests of controls are used by the company as well as:
Brand: Quizplus
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Question

Quizplus · Accepted Answer

Tests of controls are performed by the auditor to obtain evidence about the effectiveness of internal controls. They are not performed by external parties such as customers, the IRS, or the SEC. While the audit committee may oversee the audit process, they do not perform tests of controls themselves.

Procedures That Fall into the Category of Tests of Controls