The step(s) involved in conducting system audit is/are

The correct answer is D. All of these.

System audit is a process of evaluating the effectiveness of an organization’s information systems and controls. It is a systematic and independent examination to determine whether an organization’s information systems and controls are adequate to meet the organization’s objectives.

The steps involved in conducting a system audit are:

1. Planning the audit
2. Obtaining an understanding of the organization’s information systems and controls
3. Assessing the risks to the organization’s information systems and controls
4. Designing and performing audit tests
5. Evaluating the results of the audit tests
6. Reporting the results of the audit

Audit evidence is information that is used to support the auditor’s findings and conclusions. It can be obtained from a variety of sources, including documents, interviews, and observations.

Conducting audit tests is the process of gathering evidence to support the auditor’s assessment of the risks to the organization’s information systems and controls. Audit tests can be either substantive or analytical. Substantive tests are designed to test the accuracy and completeness of the organization’s financial records. Analytical tests are designed to identify unusual or unexpected relationships in the organization’s financial data.

Concluding the audit is the process of evaluating the results of the audit tests and forming an opinion on the effectiveness of the organization’s information systems and controls. The auditor will also make recommendations for improvement.

The steps involved in conducting a system audit are essential to ensure that the organization’s information systems and controls are adequate to meet the organization’s objectives.