Becker A4 Appendix II – Tests of Controls

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  • #180141

    How much time should be spent on Appendix II in Becker A4? Read it through a couple times? Or sit down and memorize it?

    Thanks!

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  • #435381
    W_HAMILTON
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    I don't have my Becker book with me at the moment, but is that the chart where it goes into more detail about the cycles they talked about earlier in the chapter?

    If so, I would just look it over once. Honestly, I don't even think I looked it over once. It's certainly not worth memorizing. The big take away from the different cycles in that chapter is understanding what roles should be separated in order to achieve adequate segregation of duties (ARC).

    REG - 93 (7/30/13)
    BEC - 90 (8/19/13)
    AUD - 98 (8/31/13)
    FAR - 84 (10/19/13)

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