If a Client Relies on Information Technology (IT) Controls and the Auditor

Multiple Choice

If a client relies on information technology (IT) controls and the auditor plans to assess control risk as low for payroll assertions, the auditor will usually do all of the following, EXCEPT _______.

A) test the effectiveness of manual controls
B) use computer-assisted audit techniques (CAATs) to evaluate the effectiveness of IT application controls
C) test the effectiveness of manual procedures to follow up on exceptions
D) All of the answer choices are correct.