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Which of the following would not be an appropriate procedure for testing the general control activities of an information system?

A) Inquiries of client personnel.
B) Inspecting computer logs.
C) Testing for the serial sequence of source documents.
D) Examination of the organizational chart to determine the segregation of duties.

User Brighton
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Final answer:

Testing for the serial sequence of source documents is not an appropriate procedure for testing the general control activities of an information system; it relates more to transaction-level controls.

Step-by-step explanation:

The procedure that would not be appropriate for testing the general control activities of an information system is C) Testing for the serial sequence of source documents. This task is more relevant to testing transaction-level controls that ensure each transaction is recorded in the correct order and none are missing, rather than general control activities. General control activities are concerned with overall governance and data integrity within the information system. Procedures such as inquiries of client personnel, inspecting computer logs, and examining the organizational chart to determine the segregation of duties are all relevant in assessing the design and operation of general controls.

Of the options provided, testing for the serial sequence of source documents would not be an appropriate procedure for testing the general control activities of an information system.

Inquiries of client personnel, inspecting computer logs, and examination of the organizational chart are all valid procedures for testing general control activities.

Testing for the serial sequence of source documents is more relevant for assessing the effectiveness of application controls, which focus on the accuracy and completeness of specific transactions or processes rather than the overall control environment.

User Forhad Ahmed
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