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IT dependent controls are best described as:
AManual controls that rely on IT-generated reports or data
BFully automated controls embedded in the application
CNetwork firewalls and intrusion detection
DBackup and recovery procedures
Answer & Solution
Correct answer: A. Manual controls that rely on IT-generated reports or data
1. IT dependent controls are performed manually but use IT outputs.
2. Their effectiveness depends on the reliability of source data from IT systems.
3. Embedded automated controls and infrastructure controls are separate categories.
_Source: ICAI BoS CA Final Paper 3, Ch 4 "Special Aspects of Auditing in an Automated Environment"_
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