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

Increasing sample size because the tolerable deviation rate tends to be higher for automated IT controls is not a recommended approach. The auditor should still apply the same sampling techniques and set the tolerable deviation rate based on the level of risk in the control. It is important to test a sufficient number of transactions to have a reasonable assurance that the control is functioning effectively. Therefore, B is the least likely activity.

When Testing Automated IT Controls,the Auditor Is Most Likely to Do