Audit Evidence Concerning Proper Segregation of Duties Normally Is Best

Multiple Choice

Audit evidence concerning proper segregation of duties normally is best obtained by:

A) direct personal observation of the employee who applies control procedures.
B) making inquiries of co-workers about the employee who applies control procedures.
C) preparation of a flowchart of duties performed and available personnel.
D) inspection of third-party documents containing the initials of who applied control procedures.