Problem

The highest-quality and most reliable audit evidence that segregation of duties is properl...

The highest-quality and most reliable audit evidence that segregation of duties is properly implemented is obtained by

a. Inspection of documents prepared by a third party but which contain the initials of those applying entity controls.

b. Observation by the auditor of the employees performing control activities.

c. Inspection of a flowchart of duties performed and available personnel.

d. Inquiries of employees who apply control activities.

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