Question

When would an auditor typically not perform additional tests of a computer systems controls?

• A. When the assessed level of control risk is at a minimum.
• B. When computer controls appear to be strong and risk is at a minimum.
• C. When controls appear to be weak .
• D. When inherent risk is st a maximum.

Answer 1

The correct option is C When controls appear to be weak .

Auditors sometimes perform additional tests to ensure that the computer systems control are working perfectly or not. If the controls appear to be weak there is no need to perform additional tests.