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A weakness in "Access Security" GITC has been identified. Which of the following financial-statement assertions is LEAST directly affected by this weakness?
AExistence of inventory recorded in the system
BCompleteness of accounts payable
CClassification between current and non-current liabilities
DAccuracy of revenue
Answer & Solution
Correct answer: D. Accuracy of revenue
1. Access weaknesses primarily threaten authorised data entry/modification.
2. Classification is largely a presentation decision driven by accounting policy, not direct user access.
3. Accuracy, existence and completeness are all directly exposed to unauthorised changes.
_Source: ICAI BoS CA Final Paper 3, Ch 4 "Special Aspects of Auditing in an Automated Environment"_
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