The IT auditing approach referred to as "auditing through the system" is necessary under which of the following conditions?
A)Supporting documents are available in both electronic and paper form.
B)The auditor does not require evaluation of computer controls.
C)The auditor wants to test computer controls as a basis for evaluating risk and reducing the amount of substantive audit testing required.
D)The use of the IT system has a low impact on the conduct of the audit.

Question

Quizplus · Accepted Answer

Auditing through the system involves testing computer controls as a basis for evaluating risk and reducing the amount of substantive audit testing required. This approach is necessary when the auditor wants to rely on the effectiveness of computer controls. Options A, B, and D are not the correct conditions for using the auditing through the system approach.

The IT Auditing Approach Referred to as "Auditing Through the System