When Auditing a Client Whose Information Is Processed by an Outside

question 30

True/False

When auditing a client whose information is processed by an outside computer service company, it is acceptable for the auditor to rely on the audit report of another independent auditor who has previously tested the internal controls of the computer service centre rather than testing the service centre's controls himself or herself.

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Definitions:

Grounded in Rules

Based on or derived from a set of explicit or understood regulations or principles.

Competitive

Describes a nature or condition where individuals or groups strive against others to achieve a goal or superior status.

Pleasurable

Describes experiences or sensations that are enjoyable or satisfying to an individual.

Harry Stack Sullivan

An American psychiatrist known for his theory of interpersonal relationships and his contributions to the development of psychoanalytic and psychodynamic theories of personality.