Auditors should evaluate which of the following before evaluating application controls because of the potential for pervasive effects.
A) input controls
B) control environment
C) processing controls
D) general controls

Question

Quizplus · Accepted Answer

General controls, such as security management, access controls, and system software acquisition, implementation and maintenance, can have pervasive effects on application controls. Therefore, auditors should evaluate general controls before evaluating application controls to ensure the effectiveness of the overall control environment. Input controls, processing controls, and control environment should also be evaluated, but general controls take priority.

Auditors Should Evaluate Which of the Following Before Evaluating Application