When the Client Uses a Computer but the Auditor Chooses

question 80

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

---

Definitions:

Endocrine Gland

Glands of the endocrine system that release hormones directly into the bloodstream to regulate various body functions.

Adrenal Gland

A pair of endocrine glands located above the kidneys that produce hormones such as adrenaline and cortisol, which help control heart rate, blood pressure, and other important bodily functions.

Pineal Gland

A small endocrine gland in the brain that produces melatonin, a hormone that affects the modulation of wake/sleep patterns and photoperiodic (seasonal) functions.

Pituitary Gland

A small endocrine gland located at the base of the brain, responsible for the production and release of hormones that regulate various bodily functions.