Auditors are not allowed to roll-forward tests of ITGC to year-end.

Name: Auditors are not allowed to roll-forward tests of ITGC to year-end.
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Auditors can roll-forward tests of IT General Controls (ITGC) to year-end if the tests performed at an interim date provide sufficient evidence that the controls continued to operate effectively throughout the reporting period. This approach is often used to extend the relevance of test results obtained earlier in the fiscal year.

Auditors Are Not Allowed to Roll-Forward Tests of ITGC to Year-End