The only controls that an auditor can test are

Name: The only controls that an auditor can test are
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Question

Quizplus · Accepted Answer

The auditor can only test controls that are documented. Controls that are not documented cannot be tested. Controls that are relevant and significant to the audit objectives should also be tested. Authorization procedures and independent reconciliations may be types of controls, but they need to be documented in order for the auditor to test them.

The Only Controls That an Auditor Can Test Are