The difference between assessing control risk for IT control activities versus assessing control risk for manual control activities is best described as follows:

Multiple Choice

in a manual environment it is important for the auditor to gain an understanding of the internal control activity before assessing control risk.

in an IT environment, it is not Important to gain an understanding of the internal control actlvity before assessing control risk.

In an IT environment, it is likely that control risk will be assessed as low on largely all audit engagements.

the assessment process that needs to be undertaken for IT controls is essentially the same as would be taken for manual controls.