An Auditor Is Concerned About a Policy of Management Override

Multiple Choice

An auditor is concerned about a policy of management override as a limitation of internal control. Which of the following tests would best assess the validity of the auditor's concern?

A) Matching purchase orders to accounts payable.
B) Verifying that approved spending limits are not exceeded.
C) Tracing sales orders to the revenue account.
D) Reviewing minutes of board meeting.