Transaction-oriented controls should be tested using the guidelines developed for attribute testing utilizing statistical sampling techniques.

Question

Quizplus · Accepted Answer

Transaction-oriented controls, such as those related to the accuracy and completeness of transactions, should be tested using attribute testing techniques. This involves selecting a sample of transactions and testing them for compliance with the control. Statistical sampling techniques can be used to determine the sample size and evaluate the results of the testing. Therefore, option A is correct.

Transaction-Oriented Controls Should Be Tested Using the Guidelines Developed for Attribute