An Auditor Has Identified the Controller's Review of the Bank

Multiple Choice

An auditor has identified the controller's review of the bank reconciliation as a control to test. In connection with this test, the auditor interviews the controller to understand the specific data reviewed on the reconciliation. In addition, the auditor verifies that the bank reconciliation is properly prepared by the accountant and reviewed by the controller as evidenced by their respective sign-offs. Which of the following types of audit procedures do these actions illustrate?

A) Observation and inspection of records.
B) Confirmation and reperformance.
C) Inquiry and inspection of records.
D) Analytical procedures and reperformance.