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Which of the Following Is the Most Significant Disadvantage of Auditing

Question 61

Multiple Choice

Which of the following is the most significant disadvantage of auditing around the computer rather than through the computer?


A) The time involved in testing processing controls is significant.
B) The cost involved in testing processing controls is significant.
C) A portion of the audit trail is not tested.
D) The technical expertise required to test processing controls is extensive.

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