Auditors encounter user operated computers on almost every audit engagement. Answer in complete sentences. Required: a. How do the audit procedures used differ when auditing user-operated computers compared to auditing larger computer systems? User-operated computers use a decentralized processing system through microcomputers and require departments to develop and execute IT applications. This makes auditing controls only as good as the department. Larger computer systems already have this information which is provided b. When should auditors be especially concerned with the level internal control when user-operated computers and laptops are present in an organization?