The major phases in the audit team's study of internal control are the same in a computerized processing environment as those in a manual processing environment.

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The major phases in the audit team's study of internal control, such as understanding and documenting the system, assessing control risk, and testing controls, apply to both manual and computerized processing environments. However, in a computerized environment, auditors need to have specific knowledge and skills related to information technology and may need to use computer-assisted audit techniques (CAATs) to test the effectiveness of controls.

The Major Phases in the Audit Team's Study of Internal