Auditors usually evaluate the effectiveness of:
A) applications controls first.
B) sales- cycle controls first.
C) general controls before applications controls.
D) hardware controls first.

Question

Quizplus · Accepted Answer

General controls are the foundation for all information systems controls and must be evaluated first to ensure that the application controls are operating effectively. Hardware controls are also important, but they are part of the general controls. Sales-cycle controls and applications controls are evaluated after the general controls have been assessed.

Auditors Usually Evaluate the Effectiveness Of