An IS auditor informed that several spreadsheets are being used to generate key financial information. What should the auditor verify FIRST? 

Answer options:

A. Whether the spreadsheets meet the minimum IT general controls requirements
B. Whether the spreadsheets are being formally reviewed by the chief financial officer (CFO)
C. Whether there is a complete inventory of end-user computing (EUC) spreadsheets
D. Whether adequate documentation and training is available for spreadsheets users

C