The focus in an audit should be primarily on business risk rather than on internal control.
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Q5: Use of test data is not recommended
Q9: Both the internal audit and the external
Q10: Computer assisted audit techniques are used primarily
Q13: In auditing through the computer,auditors will want
Q14: An auditing around the computer approach pays
Q15: Public companies are required to adopt the
Q16: The Electronic Systems Assurance and Control model
Q16: If control procedures over a company's computerized
Q17: Many of the assurance services auditors offer
Q19: Certified Information System Auditors must have an
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