When Evaluating Whether an Organization Understands Its Information Needs, Auditors

Multiple Choice

When evaluating whether an organization understands its information needs, auditors should obtain an overview of each computer application that is significant to the financial statements or to achieving the mission and objectives. Information that an auditor should be interested in includes all of the following EXCEPT:

A) Narrative summary of the operating environment and types of computer processing performed (stand-alone, distributed, networked, etc.) .
B) Listing of significant communication networks.
C) Listing of applications, including a description of the general purpose, impact on the financial statements, and importance to organizational objectives.
D) Employees pay slips