Which of the following is not a potential area of concern when an internal auditor places reliance on spreadsheets developed by users?

Posted by: Pdfprep Category: IIA-CIA-Part3 Tags: , ,

Which of the following is not a potential area of concern when an internal auditor places reliance on spreadsheets developed by users?
A . Increasing complexity over time.
B . Interface with corporate systems.
C . Ability to meet user needs.
D . Hidden data columns or worksheets.

Answer: C

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