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.

Understand the concept and application of z-statistics and significance levels in hypothesis testing.

Identify and formulate null and alternative hypotheses in different research contexts.

Distinguish between significant and highly significant statistical findings.

Report the results of a statistical analysis accurately, emphasizing support rather than proof of hypotheses.