National League for Nursing (NLN PAX) Practice Exam

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What is the primary function of an auditor?

Consult on personnel problems
Conduct periodic examinations of accounts
Evaluate written testimony
Analyze statistical data

The correct answer is: Conduct periodic examinations of accounts

The primary function of an auditor is to conduct periodic examinations of accounts. This role involves a thorough review and assessment of financial records to ensure accuracy, compliance with regulations, and the effectiveness of financial practices. Auditors evaluate financial statements, verify transactions, and examine internal controls, which helps organizations maintain integrity in their financial reporting and identifies any discrepancies or areas for improvement. By performing these examinations, auditors play a crucial role in promoting transparency and accountability within financial operations, making option B the correct choice. In contrast, while consulting on personnel problems, evaluating written testimony, and analyzing statistical data are important tasks in different fields, they are not the main responsibilities associated with the role of an auditor. Auditors specifically focus on financial documentation and processes, highlighting the importance of financial integrity and regulatory compliance.