How to Test Internal Controls | Revenue and Collection Cycle
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YouTubeEdspira
How to Test Internal Controls | Revenue and Collection Cycle
After the auditor has learned about the design of a company’s internal controls, the auditor needs to test the operating effectiveness of the controls. The auditor must determine whether each internal control: • Is operating as designed • Is being performed by an employee who has both the ability and authorization to perform the control ...
14.2K viewsMay 23, 2022
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