What is IT-dependent manual controls?
In short
An information technology (IT) dependent manual control is a control performed by a person that relies on system-generated information, such as a manager reviewing an exception report.
Key takeaways
- The auditor tests both the manual review and the completeness and accuracy of the report used.
- The report's reliability depends on IT general controls and the report's logic.
- A review based on an incomplete report gives little assurance.
Where it's tested
AUD: Information Technology (IT) Controls in the Audit — study notes, a five-minute revision sheet and practice questions.
Practise: 3 questions
Question 1 of 3 · 0 answered
An auditor finds that a company's automated three-way match control is well designed, but application programmers have unrestricted access to modify programs in the production environment. What is the effect on the auditor's ability to rely on the automated control?