After the preliminary phase of the review of a client’s computer
controls, an auditor may decide not to perform tests of
controls related to the controls within the computer portion of
the client’s internal control. Which of the following would not be
a valid reason for choosing to omit such tests?

(d) The requirement is to determine an inappropriate
reason for omitting tests of controls related to computer control
procedures. Answer (d) is correct because the fact that the controls
appear adequate is not sufficient justification for reliance;
tests of controls must be performed before the auditor can actually
rely upon a control procedure to reduce control risk. Answer
(a) is incorrect because when controls duplicate other controls
the auditor who wishes to rely upon internal control need
not test both sets. Answer (b) is incorrect because if weak controls
are not to be relied upon, the auditor need not test their
effectiveness. Answer (c) is incorrect because tests of controls
may be omitted if their cost exceeds the savings from reduced
substantive testing resulting from reliance upon the controls.