Question

Which of the following would not be an appropriate procedure for testing the general control activities of an information system?

• A. Inquiries of a client personnel
• B. Inspecting computer logs
• C. Testing for the serial sequence of source documenyts
• D. Examination of the organizational chart to determine the segregation of duties.

Answer 1

The correct option is C Testing for the serial sequence of source documenyts

For testing general control activities of an information system, testing for serial sequence of source documents is not an appropriate procedure. It is done only to ensure if financial statements are prepared accurately having all necessary transactions recorded.