For automated controls, the auditor's procedures to determine whether the automated control has been implemented may also serve as the test of that control.

Question

Quizplus · Accepted Answer

This statement is true. The auditor can evaluate whether an automated control has been implemented by performing procedures such as reviewing documentation, interviewing personnel, and examining system settings. If the auditor determines that the control has been implemented effectively, they can also consider this as evidence of the control's operating effectiveness.

For Automated Controls, the Auditor's Procedures to Determine Whether the Automated