Performance reviews are control activities that include:
A) authorisation for access to computer programs
B) segregating incompatible duties
C) reviews of actual performance versus budgets
D) periodic counting and comparison with amounts shown on control records

Question

Quizplus · Accepted Answer

Performance reviews involve evaluating an employee's actual performance versus predetermined goals, such as budgets or targets. This helps to track progress and identify areas for improvement. Options A, B, and D are unrelated to performance reviews and refer to different control activities such as access control, segregation of duties, and physical asset verification, respectively.

Performance Reviews Are Control Activities That Include