Tests of Controls, Either Manual or Automated, May Include the Following

Multiple Choice

Tests of controls, either manual or automated, may include the following types of evidence and procedures. Which of these procedures is not the same as those procedures used to obtain an understanding of internal controls?

A) Make inquiries of appropriate client personnel.
B) Examine documents, records, and reports.
C) Observe control-related activities.
D) Reperform client procedures.