Question: When using test data, why are audit teams required to prepare only one transaction to test each IT control? Multiple Choice The risk of misstatement

When using test data, why are audit teams required to prepare only one transaction to test each IT control?
Multiple Choice
The risk of misstatement is typically lower in an IT environment.
The speed and efficiency of the computer results in reduced sample sizes.
Audit teams generally perform more extensive substantive testing in an IT environment, resulting in less need to test processing controls.
In an IT environment, each transaction is handled in an identical manner.

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