A client has implemented a policy requiring the establishment and enforcement of property management training for all personnel involved in the use, stewardship, and management of equipment. Which of the following is not a test that could be used in testing the control?
A) Inquiry.
B) Observation.
C) Inspection of documentation.
D) Review financial statements.

Question

Quizplus · Accepted Answer

Reviewing financial statements is not a relevant test in this scenario as it relates more to financial controls rather than property management training. The other three tests (Inquiry, Observation, and Inspection of documentation) are all relevant in testing the implementation and enforcement of the property management training policy.

A Client Has Implemented a Policy Requiring the Establishment and Enforcement