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When Testing Informational Technology (IT) Application Controls in Payroll, the Auditor

Question 121

Multiple Choice

When testing informational technology (IT) application controls in payroll, the auditor may do any of the following, EXCEPT _______.


A) test important manual controls by reperforming the controls
B) use test data and determine whether expected results appear in financial statements
C) test the appropriateness of manual follow-up of exceptions
D) All of the answer choices are correct.

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