Tests of controls do not ordinarily address: Select one:
a. By whom a control was applied.
b. How a control was applied.
c. The consistency with which a control was applied.
d. The cost effectiveness of the way a control was applied.
Test of controls is defined as the procedures applied by an auditor to detect the operating effectiveness of controls put up by the management, in order to prevent, detect and correct material misstatement at the assertion level.
In order to detect the operating effectiveness of the contol the following information is sought:
1. Who applied the controls
2. The process how the control was applied during various steps
3. the consistency with which the same is applied.
Therefore in the above question,the correct answer is
d) the cost effectiveness of the way a control was applied
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