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

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

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