Identify the activity below that the external auditor should not be involved.
A) examining system access logs
B) developing the information system
C) examining logical access policies and procedures
D) making recommendations to management for improvement of existing internal controls

Question

Quizplus · Accepted Answer

Developing the information system is a task that should be performed by internal IT personnel and not by the external auditor, who has a different responsibility to provide an independent assessment of the system's controls. The other activities listed involve examining or evaluating existing controls, which are within the scope of the external auditor's role.

Identify the Activity Below That the External Auditor Should Not