Which of the Following Is True

Multiple Choice

Which of the following is true?

A) In the CBIS environment, auditors gather evidence relating only to the contents of databases, not the reliability of the computer system.
B) Conducting an audit is a systematic and logical process that applies to all forms of information systems.
C) Substantive tests establish whether internal controls are functioning properly.
D) IT auditors prepare the audit report if the system is computerized.