Which of the Following Is an Example of a Test

Multiple Choice

Which of the following is an example of a test of controls?

A) Examining the reasonableness of interest accrued on notes payable.
B) Verify that cash surrender value of life insurance is classified as a long-term asset.
C) Using a spreadsheet to create a pivot table for the summarization of accounts receivable.
D) Reviewing management's monthly bank reconciliations.