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Which statement best explains Test of controls?

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Question ID #25938 UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC Auditing Sectional Test 2026 Medium

Which statement best explains Test of controls?

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

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Which statement best explains Test of controls? - MCQ Explanation

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