Which of the following audits is usually performed by IT experts?

The choice of general controls as the audit typically performed by IT experts is based on the nature of general controls, which encompass the overall IT governance and the frameworks that ensure proper functioning and security of IT systems within an organization. General controls include assessments of access controls, data integrity, system security, and change management processes—all areas that require specialized knowledge and expertise in IT processes and systems.

General controls audits focus on how systems are monitored, tested, and evaluated to ensure reliability and compliance with relevant standards or regulations. This audit type is crucial because it helps in identifying vulnerabilities that could lead to data breaches or operational failures. IT experts are trained to evaluate complex technology environments and to assess whether the necessary controls are in place and functioning effectively.

In contrast, product quality assurance typically relates more to manufacturing or service delivery processes and does not require in-depth IT knowledge. Financial auditing focuses on the accuracy and compliance of financial statements, which is primarily the domain of financial auditors. Employee performance reviews are HR-related evaluations of individual staff members and are not typically conducted in the same manner as audits involving regulatory compliance.