Which of the following is the best definition of observation?
A) Asking questions of key employees
B) Watching key employees perform the control
C) Reviewing documentation such as policies and procedures
D) Independently re-creating a control situation, often through data analytics

Question

Quizplus · Accepted Answer

Observation involves directly watching processes or activities. In the context of understanding or assessing a control, observing key employees perform the control provides direct evidence of how the control is actually executed, making it the best definition of observation among the given options.

Which of the Following Is the Best Definition of Observation