The information systems audit specialist on your audit team has indicated that the general controls over program changes are inadequate for all application cycles. What impact does this have on your audit of sales invoice processing?
A) The auditor could potentially rely on only manual controls.
B) Only interdependent controls should be considered for control testing.
C) It is likely that calculations, such as extensions, are performed consistently and accurately throughout the year.
D) Unauthorized access to information recorded in the master files is likely.

Question

Quizplus · Accepted Answer

Since the general controls over program changes are inadequate, relying on automated controls may not provide sufficient assurance. Therefore, the auditor could potentially rely on only manual controls.

The Information Systems Audit Specialist on Your Audit Team Has