Auditors

Multiple Choice

Auditors:

A) link controls and deficiencies in general controls to specific transaction-related audit objectives.
B) can use a control risk matrix to help identify both manual and automated application controls and control deficiencies for each related audit objective.
C) can rely on IT-based application controls for all cycles if general controls are ineffective.
D) can use the IT staff to determine how much reliance they can place on general controls.