The IT Auditing Approach Referred to as "Auditing Through the System

question 121

Multiple Choice

The IT auditing approach referred to as "Auditing through the system" is necessary under which of the following conditions?

• A)Supporting documents are available in both electronic and paper form.
• B)The auditor does not require evaluation of computer controls.
• C)The auditor wants to test computer controls as a basis for evaluating risk and reducing the amount of substantive audit testing required.
• D)The use of the IT system has a low impact on the conduct of the audit.

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Definitions:

Informational Influence

The effect of information or knowledge from others on an individual's attitudes, opinions, or behaviors.

Conversion Theory

The theory that minority group members can influence the majority to accept their beliefs or behaviors, even if they are in a less powerful position.

Color Judgments

The evaluation or assessment of colors, often influenced by cultural, emotional, or personal associations and preferences.

Minority Judgment

The influence a minority opinion might have on changing or impacting the majority's viewpoint in a group.