Which of the following is a substantive test procedure?
A. Using audit software to verify the total of an accounts receivable file
B. Observing that user IDs and passwords are required to sign on to the online system
C. Test of invoice calculation process
D. Verifying that appropriate approvals are documented in a sample of program changes
A. Using audit software to verify the total of an accounts receivable file
B. Observing that user IDs and passwords are required to sign on to the online system
C. Test of invoice calculation process
D. Verifying that appropriate approvals are documented in a sample of program changes