Auditors Do Not Need to Be Experts on the Intricacies

question 26

True/False

Auditors do not need to be experts on the intricacies of computer systems but they do need to understand the impact of IT on their clients' accounting systems and internal controls.

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Definitions:

Shared Assumptions

Deeply held beliefs within an organization's culture that are often taken for granted but influence behaviors and decision-making processes.

Enacted Values

These are the values that are actually exhibited or converted into employee behavior within an organization.

Hidden Elements

Aspects of an organization that are not visible or overt but influence its culture and operations.

Organizational Culture

The shared values, beliefs, norms, and practices that shape the social and psychological environment of a business organization.