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:

Preoccupation

The state of being absorbed or engrossed in thoughts or concerns about a particular issue or topic.

Anxiety

A sense of anxiety, apprehension, or discomfort due to an unpredictable result.

Interpersonal Effectiveness

The ability to interact with others in a way that is both assertive and respectful, achieving personal goals while maintaining positive relationships.

Anticipatory Fear

Anxiety or fear that arises before facing a threatening situation or event, often leading to stress or avoidance behaviors.