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Best evidence that an automated application control is operating effectively is:
AUser training certificate
BReperformance of the control by the auditor on a sample of transactions
CVendor brochure describing the feature
DVerbal confirmation from IT manager
Answer & Solution
Correct answer: C. Vendor brochure describing the feature
1. Reperformance directly demonstrates the control worked as designed.
2. Inquiry alone (verbal confirmation) is the weakest evidence under SA 500.
3. Brochures and training records are not evidence of operating effectiveness.
_Source: ICAI BoS CA Final Paper 3, Ch 4 "Special Aspects of Auditing in an Automated Environment"_
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