Companies with non-complex IT environments often rely on desktops and networked servers to perform accounting system functions. Which of the following is not an audit consideration in such an environment?
A) limited reliance on automated controls
B) unauthorized access to master files
C) vulnerability to viruses and other risks
D) excess reliance on automated controls

Question

Quizplus · Accepted Answer

Since companies with non-complex IT environments rely on desktops and networked servers to perform accounting system functions, they have limited automated controls, which makes it difficult to excessively rely on automated controls. The audit considerations, in this case, would be limited reliance on automated controls, unauthorized access to master files, and vulnerability to viruses and other risks. Therefore, excess reliance on automated controls is not an audit consideration in such an environment.

Companies with Non-Complex IT Environments Often Rely on Desktops and Networked