When the client uses a computer but the auditor chooses to use only the non-IT segment of internal control to assess control risk, it is referred to as 'auditing around the computer'.Which one of the following conditions need NOT be present in order to audit around the computer?
A) The source documents are available in a readable form and can be traced easily through the accounting system to output.
B) User controls include comparison of computer-produced records with source documents.
C) Computer programs must be available in English.
D) The accounting software can display or print ledger balances and transaction details that allow the auditor to trace individual transactions through the accounting records.

Question

Quizplus · Accepted Answer

The condition that computer programs must be available in English is not necessary to audit around the computer. The auditor can still assess control risk by relying on non-IT controls such as manual procedures, physical security, and segregation of duties. However, it may be difficult for the auditor to perform substantive procedures, such as data analytics, if the accounting software is not available in a language that the auditor is proficient in.

When the Client Uses a Computer but the Auditor Chooses