Question: An auditor's client uses a 3 rd party to process payroll. If the auditor is relying on the internal controls of the 3 rd party,
An auditor's client uses a rd party to process payroll. If the auditor is relying on the internal controls of the rd party, which of the following procedures would be the least appropriate?
Multiple Choice
Obtain a system and organization control report type on the rd party to obtain evidence that the rd party's controls had been implemented.
Perform tests of control of the rd party's internal controls.
Obtain a system and organization control report type on the rd party to obtain evidence that the rd party's controls had been operating effectively.
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