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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The deliberate act of ending one's own life.

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A country composed of 50 states and a federal district, spanning a large part of North America, known for its significant cultural and political influence globally.

Suicide

The act of intentionally causing one's own death.

English Language

A West Germanic language that originated from Anglo-Frisian dialects brought to Britain in the mid-5th to 7th centuries AD and is now the global lingua franca.