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Which statement best explains Test of controls?

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Question ID #27428

Correct Answer: B. Procedure designed to evaluate operating effectiveness of controls

Question: Which statement best explains Test of controls?

A. Independent assurance activity within or for an organization to evaluate controls, risk management and governance

B. Procedure designed to evaluate operating effectiveness of controls

C. Audit opinion used when material misstatements are both material and pervasive

D. Chronological record enabling transactions to be traced through a system

Correct Answer: B. Procedure designed to evaluate operating effectiveness of controls

Which statement best explains Test of controls? - MCQ Explanation

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Correct answer: B. Procedure designed to evaluate operating effectiveness of controls