When testing automated IT controls, the auditor is most likely to do all of the following except:
A) Examine the IT software.
B) Increase sample size because the tolerable deviation rate tends to be higher for automated IT controls.
C) Test one or a few of each type of transaction.
D) Test general controls over system and program changes.

Question

Quizplus · Accepted Answer

The auditor is unlikely to increase the sample size because the tolerable deviation rate tends to be higher for automated IT controls. In fact, automated controls tend to be more reliable and consistent than manual controls, and thus a lower sample size may be sufficient. The auditor will still examine the IT software, test a few of each type of transaction, and test general controls over system and program changes.

When Testing Automated IT Controls, the Auditor Is Most Likely