When Testing Manual or Automated Controls

question 47

Multiple Choice

When testing manual or automated controls,

• A) automated controls are always subject to random error or manipulation.
• B) automated controls cannot be altered by making a change to the software application.
• C) when there are effective general controls and automated application controls, the auditor will need to select a larger sample size of transactions to verify.
• D) the extent of testing depends on whether it is a manual or automated control.

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Definitions:

State Traditions

The historical and cultural practices, norms, and values that are recognized and followed within a specific state.

National Government

The political authority that governs an entire nation, as opposed to local or state government.

Gibbons v. Ogden

A landmark Supreme Court case in 1824 that held Congress has the power to regulate interstate commerce under the Commerce Clause of the Constitution.

Interstate Commerce

Economic activity, trade, or the movement of goods and services that crosses state borders, falling under the regulatory power of the federal government according to the U.S. Constitution.