Explain the difference between manual controls and IT controls. Give an example of each.
Answer to relevant QuestionsWhy are the control objectives the same regardless of whether manual or IT controls procedures are used? What is the auditor’s responsibility for detecting and communicating misstatements? What is the impact on audit work of a “clean” audit as compared with a “dirty” audit? Give two reasons why controls would be tested. What does the auditor need to understand about the auditee’s control environment?
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