Which of the following is not a potential area of concern when an internal auditor places reliance on spreadsheets developed by users?

exams IIA-CIA-Part3-3P V1 IIA-CIA-Part3-3P exam 0 Comments

Which of the following is not a potential area of concern when an internal auditor places reliance on spreadsheets developed by users?
A . Increasing complexity over time.
B . Interface with corporate systems.
C . Ability to meet user needs.
D . Hidden data columns or worksheets.

Answer: C