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 every:
A) audit area in which the client uses the computer.
B) material audit area.
C) audit area.
D) audit area where the auditor plans to reduce assessed control risk.

Question

Quizplus · Accepted Answer

The auditor evaluates application controls specifically in audit areas where they plan to reduce assessed control risk, as this affects the nature, timing, and extent of audit procedures.

Application Controls Vary with Each Application in the IT System