[Jchen]

Hi Guys,

Just have an idiot question..

How to distinguish inspection and observation?

Can someone please kindly advise..

Thank you in advance.

[rybread7293]

Observation is the physical process or procedure of observing controls to ensure that they are properly in place and operating as described. Basically, you examine the process of the control in place (i.e. you stand next to an employee as he/she enters biometric data to access secured data room). The best example of observations would be walkthroughs, which are some of the greatest forms of evidence.

Inspection normally deals with looking at documents and records and examining them to ensure that certain controls are in place and such like that. It does overlap with observation a bit, but with inspection you are examining DOCUMENTS AND RECORDS whereas observation looks at the processes that produce or use those documents/records.

For example, let's take inventory. You would OBSERVE as the manager COUNTS the inventory at the location and then you would INSPECT all inventory count RECORDS to ensure there is matching between the amounts.

Hopefully this helps Jchen!

Keep on keepin' on.

FAR (4/21/16) - 91
AUD (5/23/16) - 97
REG - 7/26/16
BEC - 8/24/16

[Jchen]

@rybread7293,

Thanks so much for your advise! You are the best!!!!

[Anonymous]

@rybread7293,

Any tips on how to study for AUD? Your score is very impressive for such a short amount of time! I passed REG using a strategy, so I'm using the same strategy for my AUD exam, but I'm still super nervous that I won't pass.

Thanks in advance!

[Skynet]

I suspect my girlfriend is cheating on me.

Inspection – I hack into her email and social media accounts to “Inspect” her activities.

Observation – In a Trench Coat and dark sunglasses and hiding out of plain sight I “Observe” her meeting and talking to other guys.

AUD - 90
BEC - 78
FAR - 84
REG - 87

World Domination Plan

Phase I : Pass CPA Exams - Complete
Phase II : Megan Fox - In Progress
Phase III : Megan Fox & Scarlett Johansson Lingerie Pillow Fight
Phase IV : Form the new Charlie's Angels with Megan Fox, Scarlett Johansson, & Gal Gadot
Phase V : TBD

BEC : 78
REG : 87
FAR : 84
AUD : 90

World Domination Plan

Phase I : Pass CPA Exams - Complete
Phase II : Megan Fox - Initiated
Phase III : Bring back 8-Tracks
Phase IV : Megan Fox & Scarlett Johansson Lingerie Pillow Fight
Phase V : TBA

[Mike J]

Skynet strikes again!! I dare anyone to forget that explanation, especially the girlfriend!

AUD - 90
BEC - 79
FAR - 77
REG - 77

They don't trust JUST ANYBODY to count beans

[Anonymous]

Even Solomon could not surpass the wisdom and beauty of Skynet's parables.

[Author]

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