You are a new auditor for B&O LLP, a large public accounting firm with many publicly traded audit clients. You have just been assigned to perform controls testing for the integrated audit on one of B&O’s largest clients. One of the steps specified in your audit program is to test the review process over cash disbursements performed by the company’s supervisor.

Required:
(a) Is inquiry the best way to test the control? If yes, why? If no, why not?
(b) Will inquiry provide sufficient audit evidence? Explain.
(c) Is inspection the best way to test the control? If yes, why? If no, why not?
(d) Is reperformance the best way to test the control? If yes, why? If no, why not?
(e) List the audit procedures you would perform to sufficiently test the control.