Procedures to obtain an understanding of internal control may suffice for tests of controls when the auditor is assessing automated controls.

Question

Quizplus · Accepted Answer

Procedures to obtain an understanding of internal control may be sufficient for testing automated controls since they are system-generated and consistently applied. However, the auditor should still perform some level of testing to confirm the effectiveness of these controls.

Procedures to Obtain an Understanding of Internal Control May Suffice