When gaining an understanding of a client, the auditor will consider the risks associated with information technology. Risks associated with information technology include
A) unauthorized access to computers, software, or data.
B) errors in programs.
C) lack of back-up procedures.
D) all of the above

Question

Quizplus · Accepted Answer

All of the options listed (unauthorized access, errors in programs, and lack of back-up procedures) are risks associated with information technology that the auditor must consider when gaining an understanding of a client.

When Gaining an Understanding of a Client, the Auditor Will