The Actual Operation of an Internal Control System May Be

Multiple Choice

The actual operation of an internal control system may be most objectively evaluated by:

A) review of the previous year's audit work papers to update the report of internal control evaluation.
B) substantive tests of accounts balances based on the auditor's assessment of internal control strength.
C) selection of items processed by the system and determination of the presence or absence of errors and control test deviations.
D) completing a questionnaire and flowchart related to the accounting system in the year under audit.