When the Client Uses a Computer but the Auditor Chooses

question 61

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 to audit around the computer?

• A)Application controls need to be integrated with general controls.
• B)The source documents must be available in a non-machine language.
• C)The documents must be filed in a manner that makes it possible to locate them.
• D)The output must be listed in sufficient detail to enable the auditor to trace individual transactions.

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Definitions:

Early Adopters

Individuals who embrace new products or technologies before most other consumers, often influencing others’ adoption.

Context-Independent

Describes something that retains its relevance, meaning, or applicability regardless of the surrounding circumstances or environment.

Context-Dependent

The principle that the understanding or significance of something can change depending on the surrounding environmental, social, or situational factors.

Continuous Innovation

Innovations that involve slight improvements or modifications to existing products, requiring minimal changes in consumer behavior to adopt.