7. Your client has provided you with an inventory aging report extracted from an IT application directly to Excel. What procedure could you perform to address risk 4 "The data output from the IT application to the EUc tool is modified or lost in the transfer?
A. Test the controls over the data output once for the audit period.
B. Obtain a printed copy of the inventory sub-ledger from the iT application and compare a
sample of details to the Excel report that are relevant to our testing objective
C. Review the system query to venfy its accuracy.
D. Rely on the prior year's results and inquire of any changes to the iT application
B. Obtain a printed copy of the inventory sub-ledger from the IT application and compare a sample of details to the Excel report that are relevant to our testing objective. This would help verify if the data transferred from the IT application to Excel has remained intact.
选项A (Test the controls over the data output once for the audit period) 和 C (Review the system query to verify its accuracy) 虽然也是重要的，但它们可能不足以直接验证数据在转移过程中是否被修改或丢失。选项D (Rely on the prior year's results and inquire of any changes to the IT application) 不是适当的程序，因为审计师不能仅依赖于去年的结果，而应该对每个审计期间的控制进行独立验证。
