It Is Important for the Auditor to Understand Both the General

Multiple Choice

It is important for the auditor to understand both the general controls and the application controls a company has implemented.Which of the following statements is true about these controls?

A) Auditors do not link IT controls to audit objectives.
B) After identifying specific IT-based application controls that can be used to reduce control risk, auditors can reduce substantive testing.
C) General controls affect audit objectives in only one cycle.
D) The impact of general controls and application controls on audits does not vary depending on the level of complexity in the IT environment.