An IT specialist is least likely to be necessary when
A) Data are shared extensively among systems.
B) The entity participates heavily in electronic commerce.
C) The system has not changed from the prior year.
D) Significant audit evidence is in electronic form.

Question

Quizplus · Accepted Answer

When the system has not changed from the prior year, an IT specialist may not be necessary as there are no new updates or changes that require their expertise. However, options A, B, and D all involve the use of technology and data in some way, making it more likely that an IT specialist would be necessary.

An IT Specialist Is Least Likely to Be Necessary When