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What factors might cause an audit team to decide to use a computer systems engineer or programmer specialist (select all that apply):
Outputs cannot be easily traced through a system and require review of computer registry or other logs
The client assets are more than 60% cryptocurrency holdings, but the client is not an issuer or miner of crypto
A review of a program code is required to meet audit objectives or obtain a clear understanding of how a system is operating
Most client revenue comes from smart contracts
Computer engineers merit a higher billing rate and can help maximize engagement profits
The audit scope includes cybersecurity standards compliance and/or a review of the computer system architecture
Complex algorithms or other operations are in use
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