Final answer:
Auditors obtain information on controls by gathering stakeholder information, consulting experts, and performing root cause analyses to ensure the effectiveness of financial reporting controls.
Step-by-step explanation:
Auditors usually obtain information about general and application controls through various methods such as gathering information from customers and other stakeholders, finding expert information (either in person or through books or other sources), and doing a root cause analysis to identify what the real problem is. These techniques help auditors to evaluate the effectiveness of the controls in place and ensure the reliability of financial reporting. Collecting feedback from customers and stakeholders provides insights into how systems are used and any issues they might face. Seeking expert opinions can uncover insights into best practices and any gaps in control processes. Root cause analysis assists in understanding underlying issues that might compromise controls.