When controls leave no documentary evidence or trail:
A) it is impossible to audit that area of client's system.
B) it is impossible to verify them, so the auditor will have to rely on substantive tests.
C) the only thing available as verification of their effectiveness is inquiry of management.
D) the auditor generally observes them being applied.

Question

Quizplus · Accepted Answer

When there is no documentary evidence, auditors often observe the controls being applied to verify their effectiveness.

When Controls Leave No Documentary Evidence or Trail