A problem for a CPA associated with advanced IT systems is that:
A)The audit trail normally does not exist.
B)The audit trail is sometimes generated only in machine readable form.
C)The client's internal auditors may have been involved at the design stage.
D)Tests of controls are not possible.

Question

Quizplus · Accepted Answer

With advanced IT systems, the audit trail may be generated only in machine-readable form, which can make it difficult for a CPA to access and review. This can pose a problem during an audit, as it may make it harder to verify the accuracy and completeness of financial data.

A Problem for a CPA Associated with Advanced IT Systems