An entity's control activities include all of the following except:
A)Performance reviews.
B)Information processing.
C)External auditor's tests of controls.
D)Segregation of duties.

Question

Quizplus · Accepted Answer

External auditor's tests of controls are not part of an entity's internal control activities. They are performed by external auditors to evaluate the effectiveness of an entity's control activities. The other options are all examples of control activities that an entity would typically perform as part of its internal control.

An Entity's Control Activities Include All of the Following Except