Tests of Controls Should Never Be Performed Using the Client's

question 47

True/False

Tests of controls should never be performed using the client's computer system; that is, all tests of control should be performed either using the auditor's computers or performed manually by the auditor.

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Definitions:

Judgment

The capacity to reach thoughtful decisions or arrive at logical conclusions.

Autonomy

The right or condition of self-government, in personal decision-making, implying the capacity to make an informed, uncoerced decision.

Utilitarianism

A theory in ethics that prescribes actions that maximize happiness and well-being for the majority of a population.

Responsibility

The duty or obligation to perform or complete a task, often with the implication of accountability for the outcome.