Auditors do not need to be experts on the intricacies of computer systems but they do need to understand the impact of IT on their clients' accounting systems and internal controls.

Question

Quizplus · Accepted Answer

Auditors may not need to have in-depth technical knowledge of computer systems, but they should possess a basic understanding of the role that IT plays in their clients' accounting systems and internal controls. This enables them to properly assess and manage the risks associated with IT, as well as to assess the effectiveness of their clients' IT controls.

Auditors Do Not Need to Be Experts on the Intricacies