Chapter 5, Problem 32RQSC

To determine

Introduction: Auditing means the inspection of financial accounts of the company to determine if the records are accurate as per the rules and regulations of accounting or not. There are two types of auditors i.e. internal auditors and external auditors, that carry out the auditing process.

To state: The important objective that should be kept in mind before performing an audit test of computerized controls also specify the test that can be performed. Provide suggestion in case these controls do not work efficiently.