Audit procedures to test internal controls are
A)inquiries of employees
B)inspection of accurate documentation
C)observation of the generalization of the control
D)re-performance of the control
E)re-calculation of amounts
F)both A and D
G)both B and D

Question

Quizplus · Accepted Answer

Audit procedures to test internal controls often include inquiries of employees to understand the control environment and processes, and re-performance of the control to verify its effectiveness.

Audit Procedures to Test Internal Controls Are