When a client changes the type of hardware or software used or in other ways modifies its IT environment, the auditors need to test only the new system in order to determine the effectiveness of the controls.

Question

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When there is a change in the IT environment, auditors need to test the entire system to ensure that controls are still effective and working as intended. Just testing the new system alone may not be enough as there may be interactions between different parts of the IT environment that could impact the effectiveness of controls.

When a Client Changes the Type of Hardware or Software