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Many Companies Design Their IT System So That All Documents

Question 68

Multiple Choice

Many companies design their IT system so that all documents and reports can be retrieved from the system in readable form.Auditors can then compare the documents used to input the data into the system with reports generated from the system, without gaining any extensive knowledge of the computer system and does not require the evaluation of computer controls.This process is referred to as:


A) Auditing through the system
B) Auditing around the system
C) Computer assisted audit techniques
D) Auditing with the computer

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