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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Definitions:

Decreased Oxygen Saturation

A drop in the percentage of oxygen saturated in the blood, indicating potential respiratory or circulatory issues.

Productive Cough

Sudden expulsion of air from the lungs that effectively removes sputum from the respiratory tract and helps clear the airways.

Impaired Physical Mobility

A limitation in independent, purposeful physical movement of the body or of one or more extremities.

Tibial Fracture

A break or crack in the tibia bone, located in the lower leg, often resulting from trauma or stress.