ACC/490 (ACC490) AUDITING University of Phoenix (UoP) Boynton W. C. & Johnso

ACC/490 (ACC490)
AUDITING
University of Phoenix (UoP) Boynton W. C. & Johnson R. N. (2006)
Modern Auditing: Assurance Services and the Integrity of Financial Reporting (8th ed.)
Hoboken NJ: John Wiley & Sons. Week Five (Week 5) Chapter 11 and 13

Learning Checks 11-6 a. Briefly describe three
strategies for testing internal controls when information technology is
used for significant accounting processing.
b. Identify two strategies that might be used to support a low control
risk assessment. Discuss the difference between the two strategies.
c. Discuss a third audit strategy that might be used to assess control
risk at a high level. Explain why this strategy will not support a low
control risk assessment.