Which of the following internal control procedures are tested by sampling?
A)segregation of duties
B)authorization procedures
C)documented transaction trails
D)independent recalculations
E)physical controls that limit access to assets
F)both A and C
G)both B and C
H)both D and E

Question

Quizplus · Accepted Answer

Authorization procedures and documented transaction trails are examples of internal control procedures that can be tested by sampling. Sampling allows auditors to evaluate the effectiveness of these controls by examining a subset of transactions or documents.

Which of the Following Internal Control Procedures Are Tested by Sampling