An independent auditor studies and evaluates a client's computer system. The auditor's study includes tests of controls that might include which of the following?
a. Examination of systems flowcharts to determine whether they reflect the current status of the system.
b. Examination of the systems manuals to determine whether existing procedures are satisfactory.
c. Examination of the machine room log book to determine whether control information is properly recorded.
d. Examination of organization charts to determine whether electronic data processing department responsibilities are properly separated to afford effective control.
Answer: C
CPA Exam
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