Which of the Following Tests of Controls Would Be Most

Multiple Choice

Which of the following tests of controls would be most effective in testing controls designed to prevent checks from being issued or recorded for the wrong amount?

A) Observation of bank reconciliations.
B) Observation of segregation of duties.
C) Computer assisted audit techniques such as test data to test computer application control.
D) Observe documents being marked or cancelled as "paid".
E) Documentation of general controls over access to computer programs and documentation.