Internal control procedures within the IT activity may leave no visible evidence indicating that the procedures were performed.In such instances, the auditor should test these controls by:
A)making corroborative inquiries.
B)observing the separation of duties of personnel.
C)reviewing transactions submitted for processing and comparing them to related output.
D)reviewing the run manual.

Question

Quizplus · Accepted Answer

When there is no visible evidence of internal control procedures being performed, the auditor can test these controls by reviewing transactions submitted for processing and comparing them to related output. This is an effective way to assess whether the IT activity is performing the required internal control procedures. Choice A (making corroborative inquiries) and choice B (observing the separation of duties of personnel) may not provide enough information to assess the performance of internal control procedures. Choice D (reviewing the run manual) may not be relevant to the specific internal control procedures being evaluated.

Internal Control Procedures Within the IT Activity May Leave No