Question

Which of the following pairs are correctly matched:
1. Test check - Random checking
2. Internal check - A system of automatic checking
3. Internal control audit - General examination of all accounting
4. Investigation records - Includes internal check and internal control
Select the correct answer using the codes given below:

• A. 1, 2, 3 and 4
• B. 1,2 and 4
• C. 3 and 4
• D. 1,2 and 3

Answer 1

Answer: (A)

1, 2, 3 and 4

Understanding terms:

1) Test Check - It is a Random Checking of documents.

2) Internal Check - It is a system of automatic checking

3) Internal Control Audit - It is the General examination of all accounting records

4) Investigation records - It includes internal check and internal control.