Which of the following information is likely to be least important to an auditor who is reviewing the internal control of the data processing function?
A)Ancillary program functions.
B)Disposition of source documents.
C)Operator competence.
D)Bit storage capacity.

Question

Quizplus · Accepted Answer

The bit storage capacity is a technical detail that is not directly related to the internal control of the data processing function. The other options, however, are related to the control environment, control activities, and monitoring activities of the internal control system. Therefore, D is the least important information.

Which of the Following Information Is Likely to Be Least