Which of the following audit procedures used to obtain an understanding of the client's general controls would the auditor use to identify program changes in application software?
A) interviews with IT personnel
B) examination of system documentation
C) reviews of detailed questionnaires completed by the IT staff
D) review of the client's IT architecture
Correct Answer:
Verified
Q56: Knowledge of both general and application controls
Q60: Briefly define general controls and application controls.
Q66: "Auditing around the computer" is acceptable only
Q67: An auditor's flowchart of the client's IT
Q68: The audit procedure which is least useful
Q71: When the client uses a computer but
Q79: "Auditing around the computer" is most appropriate
Q124: IT controls are classified as either input
Q126: The effectiveness of automated controls depends solely
Q136: Controls that relate to a specific use
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