Which of the Following Procedures Is Considered a Test of Controls

Multiple Choice

Which of the following procedures is considered a test of controls?

A) An auditor reviews the entity's check register for unrecorded liabilities.
B) An auditor evaluates whether a general journal entry was recorded at the proper amount.
C) An auditor interviews and observes appropriate personnel to determine segregation of duties.
D) An auditor reviews the audit workpapers to ensure proper sign-off.