When testing segregation of duties, which of the following audit techniques provides the MOST reliable evidence?
A. Observing daily operations for the area in scope
B. Evaluating the department structure via the organizational chart
C. Reviewing departmental procedure handbooks
D. Interviewing managers and end users
A. Observing daily operations for the area in scope
B. Evaluating the department structure via the organizational chart
C. Reviewing departmental procedure handbooks
D. Interviewing managers and end users