Evidential matter concerning proper segregation of duties ordinarily is BEST obtained by:
A) direct personal observation of the employee who applies control procedures.
B) making inquiries of coworkers about the employee who applies control procedures.
C) inspection of third- party documents containing the initials of who applied control procedures.
D) preparation of a flowchart of duties performed and available personnel.

Question

Quizplus · Accepted Answer

Direct personal observation allows for the auditor to directly observe and confirm that the employee applying control procedures is not performing any incompatible duties. This is the most reliable and relevant form of evidence for proper segregation of duties. Inquiries of coworkers or inspection of documents may provide some evidence, but they are less direct and informative. Preparation of a flowchart may provide helpful information, but it does not confirm actual practice and is less concrete than direct observation.

Evidential Matter Concerning Proper Segregation of Duties Ordinarily Is BEST