During a financial accounting audit, an IS auditor finds that the IT general controls are deficient. Which of the following is the MOST effective course of action to complete the audit?
A.
Conduct an IT risk assessment.
B.
Increase the substantive testing of the financial balances.
C.
Place greater reliance on the financial application controls.
D.
Place greater reliance on the framework of control.
The CISA manual 28th edition explicitly state the relationship between the strength of internal controls and the extent of substantive testing required . "A direct correlation exists between the level of internal controls and the amount of substantive testing required. If the results of testing controls (compliance tests) reveal the presence of adequate internal controls, then minimizing the substantive procedures could be justified. Conversely, if the control testing reveals weaknesses in controls that may raise doubts about the completeness, accuracy or validity of the accounts, substantive testing can alleviate those doubts."
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