During the course of an audit, which of the following would NOT be an input into the control requirements used as part of a gap analysis.

Question

Quizplus · Accepted Answer

Vendor recommendations would not be pertinent to the gap analysis after an audit. Although vendor recommendations will typically play a role in the development of corporate policies or contractual requirements, they are not required. Regulations, corporate policy, and contractual requirements all determine the expected or mandated controls in place on a system.

During the Course of an Audit, Which of the Following