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

question 45

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:

Abraham Maslow

A renowned American psychologist who is famous for developing the hierarchy of needs theory, which suggests that psychological well-being is based on meeting essential human needs.

Cognitive Psychology

A branch of psychology that studies mental processes including how people think, perceive, remember, and learn.

Problem Solving

The process of identifying a problem, generating possible solutions, and implementing a solution.

Neo-Freudians

Psychologists who were influenced by and extended Freud's theories, typically focusing more on social and environmental factors.