Why do IT dependencies matter when the control is performed by a person?
A manual control can still rely on technology. If a manager reviews a system-generated exception report, the review is only useful if the report is complete, accurate, and generated with the right parameters.
The auditor should test both sides of the control: whether the person performed a meaningful review and whether the information used in that review was reliable.
- Related article:
cpa-itgc-dependency-controls-map - Related QB items:
qb-cpa-system-report-reliability,qb-cpa-it-dependency-on-manual-review
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