CPA · Question 81 · Area III: SOC Engagements
An auditor is reviewing the 'System Description' for a SOC 2® report. The description includes a flowchart of the order processing system. The auditor notices a step in the flowchart where 'Orders > $5000 require Manager Approval'. During the walkthrough, the auditor observes that the system actually requires approval for orders > $10,000. What is the auditor's conclusion?
Answer options:
The control is effective because $10,000 is a higher threshold.
The auditor should change the system configuration to $5000.
The system description is inaccurate and must be corrected by management.
This is a control deficiency.
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