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.

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Definitions:

Athletic Venue

A building, stadium, or field where sports and physical activities are held, designed to accommodate athletes and spectators.

Onsite And Offsite

Referring to activities or work conducted within the main location (onsite) versus those carried out remotely or at another location (offsite).

Sports Arena

A large enclosed area designed and equipped to host sports events and potentially concerts or other entertainment events, featuring seating for spectators around the actual playing area or stage.

Fast-food Chains

A series of restaurants offering quick service and a menu of fast food items, characterized by a consistent set of offerings across locations.