Which of the following is true?
A)In the CBIS environment, auditors gather evidence relating only to the contents of databases, not the reliability of the computer system.
B)Conducting an audit is a systematic and logical process that applies to all forms of information systems.
C)Substantive tests establish whether internal controls are functioning properly.
D)IT auditors prepare the audit report if the system is computerized.

Question

Quizplus · Accepted Answer

Conducting an audit is a systematic and logical process that applies to all forms of information systems, including those utilizing CBIS. Therefore, option A is false. Option C is incorrect as substantive tests are used to obtain evidence about specific accounts and disclosures in financial statements, not to establish whether internal controls are functioning properly. Option D is incorrect as the audit report is prepared by the auditors, not specifically by IT auditors in computerized systems.

Which of the Following Is True