After Obtaining an Understanding of a Client's IT Control, an Auditor

question 76

Multiple Choice

After obtaining an understanding of a client's IT control, an auditor may decide not to perform tests of controls within the IT portion of the client's system. Which of the following would not be a valid reason for choosing to omit tests of controls?

• A) There appear to be major deficiencies that preclude reliance on the stated procedure.
• B) The time and dollar costs of testing controls exceed the savings in substantive testing if the tests show the controls to be operative.
• C) The controls appear to be adequate and thus can be relied upon in assessing the level of control risk.
• D) The controls duplicate controls existing elsewhere in the system.

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Definitions:

Unconscious Motivations

The driving forces behind human behaviors, thoughts, and feelings that are not within the individual's conscious awareness.

Psychological Disorder

A Psychological Disorder is a pattern of behavioral, cognitive, or emotional symptoms that impact multiple areas of life, often causing distress or impairment in functioning.

Case Study

An in-depth investigation of a single subject, group, event, or community over a period of time, used in psychological, social, or educational research.

Detailed History

An exhaustive and thorough account or record of past events or situations, often used in medical or psychological assessments to gain comprehensive insights.