When Companies Use Information Technology (IT) Extensively, Evidence May Be

Multiple Choice

When companies use information technology (IT) extensively, evidence may be available only in electronic form. What is an auditor's best course of action in such situations?

A) Assess the control risk as high.
B) Use audit software to perform analytical procedures.
C) Use generalized audit software to extract evidence from client databases.
D) Perform limited tests of controls over electronic data.