Which of the following is a test of controls?

Which of the following is a test of controls?

Which of the following is a test of controls?

A. Vouching recorded sales to shipping documents

B. Observing the client’s inventory count

C. Inspecting documents for evidence of approval of sales orders

D. Performing a ratio analysis on gross margin

Answer: C

Explanation: Inspecting approval signatures tests whether the control operates as designed.