Tests of controls include
A)confirming accounts receivable
B)counting inventory
C)completing questionnaires
D)counting cash

Question

Quizplus · Accepted Answer

Tests of controls involve the evaluation of the effectiveness of internal controls. Completing questionnaires is a way to test controls, as it helps to identify potential control weaknesses or gaps. Confirming accounts receivable, counting inventory, and counting cash are examples of substantive procedures, which focus on verifying the accuracy of specific account balances or transactions.

Tests of Controls Include