Q20

Which of the following procedures is considered a test of controls?

	A.	An auditor evaluates whether a general journal entry was recorded at the proper amount.
	B.	An auditor reviews the entitys check register for unrecorded liabilities.
	C.	An auditor interviews and observes appropriate personnel to determine segregation of duties.
	D.	An auditor reviews the audit working papers to ensure proper sign-off.