The Internal Audit Activity Can Be Involved with Systems Development

Multiple Choice

The internal audit activity can be involved with systems development continuously, immediately prior to implementation, after implementation, or not at all. An advantage of continuous internal audit involvement compared to the other types of involvement is that:

A) The cost of audit involvement can be minimized.
B) There are clearly defined points at which to issue audit comments.
C) Redesign costs can be minimized.
D) The threat of lack of audit independence can be minimized.