Question

Suppose that during the planning phase of an audit, the auditor determines that weaknesses exist in the client's computerized systems. These weaknesses make the client company susceptible to the risk of an unauthorized break-in. Which type of audit procedures should be emphasized in the remaining phases of this audit?

A.Tests of controls
B.Penetration tests
C.Substantive tests
D.Rounding errors tests

Answer 1

Penetration tests should be emphasized in the remaining phases of the audit to identify and address security vulnerabilities in the client's computerized systems. The correct option is B.

Step-by-step explanation:

The type of audit procedures that should be emphasized in the remaining phases of this audit when weaknesses exist in the client's computerized systems making them susceptible to the risk of an unauthorized break-in is Penetration tests.

Penetration tests, also known as ethical hacking, involve actively testing the client's systems to identify vulnerabilities and weaknesses that could be exploited by potential attackers.

These tests simulate real-world attack scenarios to assess the security of the systems and provide recommendations for improvement.

By performing penetration tests, auditors can help identify and address security vulnerabilities in the client's computerized systems, mitigating the risk of unauthorized access and potential data breaches. The correct option is B.