When Testing Automated IT Controls,the Auditor Is Most Likely to Do

question 52

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:

Written Channel

A communication method that involves the transmission of messages through written documents, such as emails, reports, or letters.

Communication

The process of transferring information from one party to another through various means, such as verbally, nonverbally, or through written media, to achieve mutual understanding.

Email

A digital method of sending and receiving messages over the internet or other computer networks.

Virtual Meeting

A meeting conducted using digital platforms that allows participants to communicate and collaborate from different geographic locations without the need for physical presence.