Which of the following is likely to be of least importance to audit teams when obtaining an understanding of the computer controls in an organization with a computerized processing system?
A) Separation of duties within the computer function.
B) Controls over source documents.
C) Documentation maintained for accounting applications.
D) Relationship between costs and benefits of computer operations.

Question

Quizplus · Accepted Answer

The relationship between costs and benefits of computer operations is important from a management perspective, but it is not directly related to the understanding of computer controls for an audit team. A, B, and C are all important considerations when obtaining an understanding of computer controls for auditing purposes.

Which of the Following Is Likely to Be of Least