Sample content Resources: Ch. 11 & 13 of Modern Auditing: Assurance Services and the Integrity of Financial Reporting Prepare written answers to the following assignments from Modern Auditing: Assurance Services and the Integrity of Financial Reporting: • Ch. 11: Learning Checks 11-6, 11-8, & 11-9 • Ch. 13: Learning Check 13-8 11-6. a. There are three strategies which an auditor could use while testing a system of internal controls which apply an information technology which includes: 1. Assessing control risk based on user controls. 2. Planning for a low control risk assessment based on application controls. 3. Planning for a high control risk assessment based on general controls and manual follow-up. b. The auditor might evaluate assess controls based on two of the three previously mentioned strategies, assuming that the evidence shows that the controls are efficiently designed and located for operation. Primarily, the auditor must analyze the control ri