To document the review of source data controls,an auditor may use
A)an input control matrix.
B)test data processing.
C)computer audit software.
D)analysis of program logic.

Question

Quizplus · Accepted Answer

An input control matrix is used by auditors to document the review of source data controls. It details the control considerations for each input data field and helps the auditor to assess if the controls are operating effectively. Test data processing, computer audit software, and analysis of program logic are all useful tools in the audit process, but they may not be specifically relevant for documenting the review of source data controls.

To Document the Review of Source Data Controls,an Auditor May