Which statement is not true regarding planning in an electronic environment?

Which statement is not true regarding planning in an electronic environment?

• A. The definition of auditing is not changed
• B. The purposes of auditing is not changed
• C. The procedures used are not changed
• D. Auditing standards are not changed

Answer: (C)

In planning an audit in an electronic environment, the fundamental goals and the standards guiding the work stay the same, but the way you plan and the techniques you use adapt to the IT context. The definition of auditing remains unchanged, as does the overall purpose of auditing and the auditing standards that govern the work. What changes is the approach to evidence and procedures because data and controls are now embedded in computerized systems. You plan around IT risks, data sources, and control environments, and you often rely on computer-assisted techniques, automated data extraction, and testing of IT controls and application controls. Therefore, saying that the procedures used are not changed isn’t true—the procedures do change to fit the electronic setting.

In planning an audit in an electronic environment, the fundamental goals and the standards guiding the work stay the same, but the way you plan and the techniques you use adapt to the IT context. The definition of auditing remains unchanged, as does the overall purpose of auditing and the auditing standards that govern the work. What changes is the approach to evidence and procedures because data and controls are now embedded in computerized systems. You plan around IT risks, data sources, and control environments, and you often rely on computer-assisted techniques, automated data extraction, and testing of IT controls and application controls. Therefore, saying that the procedures used are not changed isn’t true—the procedures do change to fit the electronic setting.