Question: A client has implemented a policy requiring the establishment and enforcement of property management training for all personnel involved in the use, stewardship, and management
A client has implemented a policy requiring the establishment and enforcement of property management training for all personnel involved in the use, stewardship, and management of equipment. Which of the following is not a test that could be used in testing the control?
| a. | Review financial statements. | |
| b. | Inspection of documentation. | |
| c. | Observation. | |
| d. | Inquiry. |
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