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:

Entrained Circadian Rhythm

The synchronization of the body's natural circadian rhythms (sleep-wake cycle and other biological processes) with the environment, such as the light-dark cycle.

Blind

Blindness is the condition of lacking visual perception due to physiological or neurological factors.

Faster

Operating or moving at high speed or more quickly than is usual, often used to compare the speed or efficiency of processes, objects, or people.

Light Pollution

Exposure to artificial light that changes activity patterns and so disrupts circadian rhythms.