An auditor is likely to use four types of procedures to support the operating effectiveness of internal controls. Which of the following would generally not be used?
A) make inquiries of appropriate client personnel
B) examine documents, records, and reports
C) reperform client procedures
D) inspect design documents

Question

Quizplus · Accepted Answer

Inspecting design documents may be useful in understanding the design of internal controls but it does not directly support the operating effectiveness of internal controls. The other three procedures (making inquiries, examining documents, and reperforming client procedures) are commonly used to evaluate the operating effectiveness of internal controls.

An Auditor Is Likely to Use Four Types of Procedures