AUD Prep: Test of Controls specifically geared toward ' Test of Details' look at the Design and Operating Effectiveness of an Internal Control - what are tests directed at operating effectiveness focused on?

Question

Test of Controls specifically geared toward ' Test of Details' look at the Design and Operating Effectiveness of an Internal Control - what are tests directed at operating effectiveness focused on?

Monique Tyler · Accepted Answer

Tests directed toward operating effectiveness are concerned with how the internal control was applied, the consistency with which it was applied, and by whom it was applied.

AUD Prep

Test of Controls specifically geared toward ' Test of Details' look at the Design and Operating Effectiveness of an Internal Control - what are tests directed at operating effectiveness focused on?

Tests directed toward operating effectiveness are concerned with how the internal control was applied, the consistency with which it was applied, and by whom it was applied.

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