When Testing Automated IT Controls, the Auditor Is Most Likely

question 41

Multiple Choice

When testing automated IT controls, the auditor is most likely to do all of the following except:

• A) Examine the IT software.
• B) Increase sample size because the tolerable deviation rate tends to be higher for automated IT controls.
• C) Test one or a few of each type of transaction.
• D) Test general controls over system and program changes.

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Definitions:

Brown v. Board of Education

A landmark Supreme Court decision in 1954 that declared state laws establishing separate public schools for black and white students to be unconstitutional.

Desegregation

The process of eliminating segregation, or separation, often referring to racial integration in schools, housing, and public facilities.

Thirteenth Amendment

Amendment to the United States Constitution that abolished slavery and involuntary servitude, except as punishment for a crime.

Slavery

A practice or system in which individuals are owned as property by others and are forced to work without rights or compensation.