When the Client Uses a Computer but the Auditor Chooses

question 100

Multiple Choice

When the client uses a computer but the auditor chooses to use only the non- IT segment of internal control to assess control risk, it is referred to as auditing around the computer. Which one of the following conditions need NOT be present in order to audit around the computer?

• A) Computer programs must be available in English.
• B) User controls include comparison of computer- produced records with source documents.
• C) The accounting software can display or print ledger balances and transaction details that allow the auditor to trace individual transactions through the accounting records.
• D) The source documents are available in a readable form and can be traced easily through the accounting system to output.

---

Definitions:

Relative Ages

The determination of the age of one feature, rock, or artifact in relation to another without specifying its exact age in years.

Igneous Rock

Rock formed from the cooling and solidification of magma or lava.

Steep-sided Mountain

A steep-sided mountain is characterized by its sharp, high angles and rugged terrain, often formed by volcanic activity or tectonic movements.

Eroded Away

The process by which earth, rocks, or surface material are worn down and removed by the action of wind, water, or ice.