When a Client Company's Systems Rely Heavily on IT, Auditors

Multiple Choice

When a client company's systems rely heavily on IT, auditors will be concerned with the possibility that:

A) unauthorized program changes could result in a system that uniformly processes data in an unauthorized manner.
B) embedded controls are likely to be circumvented.
C) risk of material misstatement is likely to increase as the complexity of the client's IT system increases.
D) specialized IT knowledge on the audit engagement team is not necessary unless the client company engages in electronic commerce.