Identify the statement which is not a SDLC control issue during an audit.

Question

In the aftermath of the initial stage of examining a client's computer controls, an auditor might choose not to conduct compliance tests concerning the controls within the computer segment of the client's internal control. Which of the following reasons would be considered invalid for opting to exclude such tests? Select one: a. The controls duplicate operative controls existing elsewhere in the structure. b. The time and dollar costs of testing exceed the time and dollar savings in substantive testing if the tests of controls show the controls to be operative. c. There appear to be major weaknesses that would preclude reliance on the stated procedure. d. The controls appear adequate.

Answer 1

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Chapter 16, Problem 9MCQ

To determine

Identify the statement which is not a SDLC control issue during an audit.

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