… Financial reports may contain information that is obtained from outside of the general and … Information disclosed in the financial report that is produced by an entity’s risk management system. Fair value …

… from the use of IT and the general IT controls implemented by the entity to address those risks may affect: The … level; Example: The ongoing operating effectiveness of an information processing control may depend on certain general … controls). The auditor’s strategy for testing information produced by the entity that is produced by or involves …

… transactions. Over the completeness and accuracy of information produced by the entity (e.g., controls over the preparation of …

… as based on the nature and extent of controls identified by the auditor. The number of IT applications that are … auditor has not identified any automated controls or other information processing controls (or any that depend on … the auditor may plan to directly test any information produced by the entity involving IT and may not identify any …

… policy and procedures manuals, systems and forms, and the information embedded therein, and is effected by people. The entity’s system of internal control is … of practice and other laws and regulations or guidance produced for the benefit of those charged with governance. …