Identify the Activity Below That the External Auditor Should Not

question 87

Multiple Choice

Identify the activity below that the external auditor should not be involved.

• A) examining system access logs
• B) developing the information system
• C) examining logical access policies and procedures
• D) making recommendations to management for improvement of existing internal controls

---

Definitions:

Industry Average

The standard or norm for financial or operational performance within a specified industry, used for comparison or benchmarking purposes.

Partial Balance Sheet

A financial statement that shows a company's financial position for a specific part of the accounting period, detailing assets, liabilities, and equity.

Total Current Assets

The aggregate amount of all assets expected to be converted into cash, sold, or consumed within one year or within the operating cycle of a business.

Assets Due

Typically refers to amounts or assets scheduled for receipt or payment within a predefined period; however, "Due" often relates to liabilities (e.g., accounts payable). NO precise term called "Assets Due" in standard financial terminology without further context.