When the client uses a computer but the auditor chooses to use only the non- IT segment of internal control to assess control risk, it is referred to as auditing around the computer. Which one of the following conditions need NOT be present in order to audit around the computer?
A) Computer programs must be available in English.
B) User controls include comparison of computer- produced records with source documents.
C) The accounting software can display or print ledger balances and transaction details that allow the auditor to trace individual transactions through the accounting records.
D) The source documents are available in a readable form and can be traced easily through the accounting system to output.

Question

Quizplus · Accepted Answer

The availability of computer programs in English is not a necessary condition for auditing around the computer. However, the other options (B, C, and D) are all necessary conditions for auditing around the computer as they relate to the ability of the auditor to assess control risk without relying on IT controls.

When the Client Uses a Computer but the Auditor Chooses