To test the operating effectiveness of a control,an audit team might use a combination of each of the following tests except for:
A) Inquiry of client personnel.
B) Observation of company operations.
C) Confirmation of balances.
D) Inspection of documentation.

Question

Quizplus · Accepted Answer

Confirmation of balances is not typically used to test the operating effectiveness of a control, as it is a procedure typically used to test the existence and completeness of account balances or transactions. The other choices listed (inquiry of client personnel, observation of company operations, and inspection of documentation) are all commonly used to test the operating effectiveness of controls.

To Test the Operating Effectiveness of a Control,an Audit Team