This Organization Issues Guidelines for Conducting the IT Audit

question 99

Multiple Choice

This organization issues guidelines for conducting the IT audit.The standards issued address practices related to control and security of the IT system.

• A)Auditing Standards Board
• B)Public Company Accounting Oversight Board
• C)International Audit Practices Committee
• D)Information Systems Audit and Control Association

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Definitions:

Accounting Information

Data related to the financial transactions and status of an individual or entity, often used for decision making.

Human Resource Managers

Professionals responsible for overseeing an organization's human resources department, focusing on policies, processes, and hiring to sustain a productive workforce.

Accounting Equation

The fundamental equation of double-entry bookkeeping: Assets = Liabilities + Shareholder's Equity, used to ensure that a company's financial statements are balanced.

Stockholder

An individual or entity that owns one or more shares of stock in a corporation, making them partial owners of the company.