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Question : IS auditors are MOST likely to perform tests of internal controls if, after their evaluation of such controls, they conclude that :
The Correct Answer is : D. control risks are within the acceptable limits. Explanation : IS auditors perform test of controls ( compliance testing ) to assess whether the control risks are within the acceptable limits. The results of the compliance testing would influence the IS auditor's decisions as to the extent of tests of balance ( substantive testing ). If compliance testing confirms that the control risks are within the acceptable level, then the extent of substantive testing would be reduced. The objective of compliance testing is to reduce more costly substantive testing. During the testing phase of an audit, an IS auditor does not know whether the controls identified operate effectively. Tests of controls, therefore, evaluate whether specific, material controls are, in fact reliable. Performing test of controls may conclude that the control environment is poor, but it is not the objective with which these tests are performed. Inherent risks cannot be determined by performing test of controls. เรื่องราวที่เกี่ยวข้อง
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| จำนวนผู้เยี่ยมชม | : |   |
| ปรับปรุงครั้งล่าสุด | : | วันพุธที่ 7 เมษายน พ.ศ 2547 |
| ถือกำเนิด | : | วันพุธที่ 7 เมษายน พ.ศ 2547 |
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