Answer Posted / chatter

the answer is A.

A. To ensure the effectiveness of controls, it is most effective to conduct re-performance. When the same result is obtained after the performance by an independent person, this provides the strongest assurance.

B. Process walk-through may help the auditor to understand the controls better; however, it may not be as useful as conducting re-performance for a sample of transactions.

C. Observation is a valid audit method to verify that operators are using the system appropriately; however, conducting re-performance is a better method.

D. Documentation review may be of some value for understanding the control environment; however, conducting re-performance is a better method.

WHICH OF THE FOLLOWING IS OFTEN AN ADVANTAGE OF USING PROTOTYPING GOR DYDTEM DVELOPMENT

2833

purchase orders issued to vendors have been authorized as per the authorization matrix

1084