The process of assessing control risk considering only non IT controls is known as?
A) the single-stage audit.
B) the test deck approach.
C) auditing around the computer.
D) generalized audit software (GAS).

Question

Quizplus · Accepted Answer

Auditing around the computer is the process of assessing control risk by considering only non-IT controls. This approach involves testing manual controls and other non-IT processes to gain assurance about the accuracy and reliability of financial information without relying on IT controls. The other options listed are not related to this specific approach for assessing control risk.

The Process of Assessing Control Risk Considering Only Non IT