Which of the following is likely to be least important to an auditor who is reviewing the internal control of the data processing function?
A) Ancillary program functions.
B) Disposition of source documents.
C) Operator competence.
D) Bit storage capacity.

Question

Quizplus · Accepted Answer

Bit storage capacity is the least important to an auditor who is reviewing the internal control of the data processing function because it is a technical aspect of the system and does not directly impact the reliability and accuracy of the processing function. The auditor would be more concerned with factors such as proper disposition of source documents, competence of operators, and ancillary program functions which can affect the validity and reliability of the data processed.

Which of the Following Is Likely to Be Least Important