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Governance, Risk, Audit & Privacy · Intermediate

Scope Limitation

Restriction that prevents the auditor from performing necessary procedures or obtaining sufficient evidence.

Definition

Scope limitations can be imposed by management or circumstances. They must be communicated to the audit committee and may lead to a qualified opinion or disclaimer. Auditors should not quietly accept them.

Example

Management refuses access to cloud admin logs, preventing testing of privileged activity.

Exam tip

Report scope limitations to the audit committee.

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