but if the sentence false please correct it 17. Use of test data is not recommended when evaluating integrated online systems. 18. The greatest advantage of an integrated test facility is that it enables an auditor to examine both manual and computerized steps companies use to process business transactions. 19. In auditing through the computer, auditors will want to review systems software documentation. 20. An ideal program change control process includes required documentation of every request for application program changes as well as the use of a test environment for development and implementation of program changes. 21. The most important skills needed by information technology auditors are people skills. 22. Test of program length is one approach to detecting the existence of a Trojan Horse. 23. Information Technology (IT) governance includes using IT responsibly and efficiently, but not necessarily strategically. 24. Auditors may use transaction tagging to verify how a system processes certain transactions. 25. It is relatively easy to prevent hackers from unauthorized access to data and programs. 26. The three conditions for fraud in the fraud triangle include pressure, rationalization, and opportunity. 27. SAS No. 99 Consideration of Fraud in a Financial Statement Audit guides auditors in being more proactive in detecting fraud than did the predecessor standard, SAS No. 82. 28. One purpose of generalized auditing packages is to enable an auditor to examine the contents of computer files of interest without having to write a computer program himself/herself. 29. The AICPA has decided to drop its WebTrust services and replace SysTrust with a general Trust assurance service. 30. Section 404 of SOX requires that the information technology auditor sign off that the financial statements are reliable.