When testing the effectiveness of information technology (IT) general controls in payroll, the auditor may do any of the following, EXCEPT _______.
A)collect supporting evidence regarding employee awareness of IT security issues
B)determine how program access is controlled and monitored
C)pay attention to the effectiveness of password controls
D)All of the answer choices are correct.

Question

Quizplus · Accepted Answer

All the options (A, B, C) are relevant actions an auditor might take when assessing the effectiveness of IT general controls in payroll. Therefore, none of the given choices are exceptions to what an auditor may do, making D the correct answer.

When Testing the Effectiveness of Information Technology (IT) General Controls