Application controls vary with each application in the IT system. In attempting to review and gain an understanding of the internal control system, the auditor must evaluate the application controls for:
A) every audit area.
B) every material audit area.
C) every audit area in which the client uses the computer.
D) every audit area where the auditor plans to reduce assessed control risk.

Question

Quizplus · Accepted Answer

The auditor evaluates application controls in areas where they plan to reduce assessed control risk, as these controls directly impact the reliability of data and financial reporting in those areas.

Application Controls Vary with Each Application in the IT System