After Obtaining an Initial Understanding of a Client's IT Controls

question 32

Multiple Choice

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

• A)The controls appear adequate.
• B)The controls duplicate operative controls existing elsewhere in the system.
• C)There appear to be major deficiencies that would preclude using the stated procedure as a basis to reduce the assessed level.
• D)The time and dollar costs of testing exceed the time and dollar savings in substantive testing if the tests of controls show the controls to be operative.

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Lesbian

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A pattern of abusive behaviors by one partner against another in an intimate relationship, including physical, sexual, and psychological abuse.

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The act of using pressure, alcohol, drugs, or force to have sexual contact with someone against their will.