IMPACT OF INFORMATION TECHNOLOGY ON THE AUDIT PROCESS Effects of IT Controls on Control risk and Substantive Test Auditing in Less Complex IT Environments Auditing in More Complex IT Environments nS, Loebbecke; Auditing, @2000 Prentice Hall. IncArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. IMPACT OF INFORMATION TECHNOLOGY ON THE AUDIT PROCESS • Effects of IT Controls on Control Risk and Substantive Test • Auditing in Less Complex IT Environments • Auditing in More Complex IT Environments