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

Question

Quizplus · Accepted Answer

Auditors generally begin by assessing general controls, which include IT policies, procedures, and infrastructure. These controls are important as they help ensure the effectiveness and efficiency of application and hardware controls. Once general controls have been assessed, auditors will evaluate application controls which typically cover various business processes such as production, sales, purchasing, and inventory. Finally, auditors will review hardware controls which are specific to the computer hardware used in the organization. Therefore, the best choice is C as it reflects the usual order followed by auditors while assessing the effectiveness of controls.

Auditors Usually Evaluate the Effectiveness Of