There are various types of audit tests illustrated as A, B C and D in the Figure

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There are various types of audit tests illustrated as A, B C and D in the Figure below. Select the best description for each of these tests from the choices 1–4:

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Descriptions:
1. Dual purpose tests check for both compliance and actual error, abuse or inefficiency.
2. Substantive tests seek to determine whether control objectives are being achieved.
3. Compliance tests seek to determine whether control mechanisms are being applied.
4. Walk-through tests seek to determine how the system’s objectives are achieved.

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The Internal Auditing Handbook

ISBN: 9780470518717

3rd Edition

Authors: K. H. Spencer Pickett

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