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Which procedure provides the STRONGEST evidence of operating effectiveness of an automated control?
ARe-performance of the control by the auditor using test data, combined with verification that the control configuration was unchanged through the period
BInquiry only
CInspection of one screen-shot from January
DInquiry from IT manager about how it works
Answer & Solution
Correct answer: B. Inquiry only
1. Re-performance + change-management evidence covers the period.
2. Single-point screenshots and inquiry alone are weakest evidence (SA 500.A2-A6).
3. For automated controls, baseline test + configuration-immutability is the gold standard.
_Source: ICAI BoS CA Final Paper 3, Ch 3 "Risk Assessment and Internal Control"_
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