Auditors who test manual controls that rely on IT-generated reports must consider:
A) the benefits of relying on IT-generated reports.
B) separation of duties related to the IT-generated reports.
C) the controls related to the accuracy of the information in the report.
D) whether the manual controls are approved by the audit committee.

Question

Quizplus · Accepted Answer

Auditors must consider the controls related to the accuracy of the information in the IT-generated reports when testing the manual controls that rely on them. The accuracy of the report is crucial to ensuring the effectiveness of the manual controls. The benefits of relying on IT-generated reports should also be considered, but they are not as important as ensuring the accuracy of the report. Separation of duties and approval by the audit committee are not directly related to testing manual controls that rely on IT-generated reports.

Auditors Who Test Manual Controls That Rely on IT-Generated Reports