auditing, thanks!

Which of the following is false regarding auditing in an IT environment? A public company's use of desktop computers in the financial reporting process may affect the audit of intemal control over financial reporting Auditors commonly do parallel simulation testing using generalized audit software. In networks, application software and data files used to process transactions are on one computer that other computers link to. Auditors in smaller companies often audit around the computer when general controls are less effective than in more complex IT environments