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 to audit around the computer?
A)Application controls need to be integrated with general controls.
B)The source documents must be available in a non-machine language.
C)The documents must be filed in a manner that makes it possible to locate them.
D)The output must be listed in sufficient detail to enable the auditor to trace individual transactions.

Question

Quizplus · Accepted Answer

While integrating application controls with general controls can facilitate the audit process, it is not necessary to audit around the computer. However, the other conditions listed (non-machine language source documents, accessible document filing system, and detailed output for transaction tracing) are all essential for auditors who choose to audit around the computer.

When the Client Uses a Computer but the Auditor Chooses