Which of the following statements is correct?
A)Auditors should evaluate application controls before evaluating general controls.
B)Auditors should evaluate application controls and general controls simultaneously.
C)Auditors should evaluate general controls before evaluating application controls.
D)None of these statements is correct.

Question

Quizplus · Accepted Answer

Auditors should evaluate general controls before evaluating application controls as general controls provide a foundation for application controls to operate effectively. General controls are policies and procedures that affect the overall control environment, information technology infrastructure, and the organization's risk management practices. By evaluating general controls first, auditors can assess the overall reliability of the system and identify any weaknesses that could affect the effectiveness of application controls. Therefore, option C is the correct statement.

Which of the Following Statements Is Correct