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    Accounting Information Systems Study Set 5
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    Exam 11: Auditing Computer-Based Information Systems
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    The First Step in a Risk-Based Audit Approach Is to
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The First Step in a Risk-Based Audit Approach Is to

Question 61

Question 61

Multiple Choice

The first step in a risk-based audit approach is to


A) evaluate the control procedures.
B) determine the threats facing the AIS.
C) identify the control procedures that should be in place.
D) evaluate weaknesses to determine their effect on the audit procedures.

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