Auditing · Tests of Controls vs Substantive Testing
Which of the following is NOT a test of control?
Verified Solution4 OptionsUpdated: October 2026👁️1 View
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- 1Observation of the payroll function to confirm segregation of duties is in place
- 2Inspection of the list of employees for each department for evidence of the department manager's review
- 3Inspection of payroll reports for evidence of authorisation by the manager
- 4Inspection of employee contracts to confirm the salary the employee should be paid✓
Correct answer
Inspection of employee contracts to confirm the salary the employee should be paid
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