Which of the following is likely to be of least importance to an auditor in considering the internal control in a company with computer processing? A)The segregation of duties within the computer center. B)The control over source documents. C)The documentation maintained for accounting applications. D)The cost/benefit of data processing operations.

Question

Quizplus · Accepted Answer

The cost/benefit of data processing operations is important, but of least importance compared to the other options listed. The segregation of duties within the computer center is important to prevent fraud or errors, the control over source documents ensures accuracy of data entered into the system, and the documentation maintained for accounting applications aids in proper record-keeping and monitoring of transactions.

Which of the Following Is Likely to Be of least