Final answer:
The statement is false; auditors often start IT system audits with general controls before proceeding to application controls.Auditors usually begin their consideration of IT systems with tests of application controls.
Step-by-step explanation:
The statement "Auditors usually begin their consideration of IT systems with tests of application controls" is false. Auditors typically start their assessment of an organization's IT environment by looking at general controls. General controls are policies and procedures that apply to all or a large segment of an entity's information systems and help ensure their proper operation. These include controls over data center operations, system software acquisition and maintenance, and access security.
Application controls, on the other hand, apply to the processing of individual applications. They are designed to ensure that transactions are processed correctly. Testing application controls is an important part of an auditor's work, but it usually comes after an examination of general controls because weaknesses in general controls can undermine the effectiveness of application controls.