An IT specialist is least likely to be necessary when:
A)data are shared extensively among systems.
B)the entity participates heavily in electronic commerce.
C)the system has not changed from the prior year.
D)significant audit evidence is in electronic form.

Question

Quizplus · Accepted Answer

If the system has not changed from the prior year, it is less likely that an IT specialist will be necessary as there would be no new technology or software updates to implement or troubleshoot. However, data being shared extensively among systems, participation in electronic commerce, and significant audit evidence in electronic form all require an IT specialist to ensure information security, data accuracy, and system functionality.

An IT Specialist Is Least Likely to Be Necessary When