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When Testing Informational Technology (IT) Application Controls in Payroll, the Auditor

Question 4

Multiple Choice

When testing informational technology (IT) application controls in payroll, the auditor may do any of the following, EXCEPT _______.


A) test important manual controls by reperforming the controls
B) use test data and determine whether expected results appear in financial statements
C) test the appropriateness of manual follow-up of exceptions
D) All of the answer choices are correct.

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