An auditor anticipates assessing control risk at a low level in a computerized environment.Under these circumstances,on which of the following controls would the auditor initially focus?
A)Programmed controls.
B)Application controls.
C)Output controls.
D)General controls.

Question

Quizplus · Accepted Answer

In a computerized environment, general controls are considered the foundation of the controls environment. They include controls over the data center, access controls, program development and maintenance, systems software acquisition and maintenance, documentation, and security management. These controls affect multiple applications and support the effective functioning of application controls. Therefore, the auditor would initially focus on general controls in order to assess the overall control environment and understand the potential impact on application controls. Once the auditor confirms the effectiveness of general controls, they can focus on application controls specific to each application.

An Auditor Anticipates Assessing Control Risk at a Low Level