Research on the coordination between core audit team members and IT audit specialists has found that there are many places where the process breaks down. In an interview study an IT specialist auditor participant commented, "I'll see comments like '[the core audit team is] comfortable with spreadsheets because we have IT specialists,' but we didn't test spreadsheets so I don't know how the auditors are comfortable with them" (Bauer and Estep 2019). Required Explain the IT specialist's concern. Why is testing individual spreadsheets still necessary even when IT specialist auditors have tested IT general and application controls?

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The IT specialist auditors concern highlighted in the quote is related to a potential misconception regarding the scope of IT audit responsibilities a... View the full answer