Companies with non-complex IT environments often rely on desktops and networked servers to perform accounting system functions.Which of the following is not an audit consideration in such an environment?
A)Limited reliance on automated controls
B)Unauthorized access to master files
C)Vulnerability to viruses and other risks
D)Excess reliance on automated controls

Question

Quizplus · Accepted Answer

In a non-complex IT environment with limited reliance on automated controls, excess reliance on automated controls is not a significant audit consideration. Instead, auditors would focus on the other options listed, such as limited reliance on automated controls, unauthorized access to master files, and vulnerability to viruses and other risks.

Companies with Non-Complex IT Environments Often Rely on Desktops and Networked