Suppose That During the Planning Phase of an Audit, the Auditor

question 28

Multiple Choice

Suppose that during the planning phase of an audit, the auditor determines that weaknesses exist in the client's computerized systems.These weaknesses make the client company susceptible to the risk of an unauthorized break-in.Which type of audit procedures should be emphasized in the remaining phases of this audit?

• A)Tests of controls
• B)Penetration tests
• C)Substantive tests
• D)Rounding errors tests

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Definitions:

Conscious

The state of being aware of and able to think about one's own existence, sensations, thoughts, surroundings, and experiences.

Preconscious

In Freudian psychology, thoughts and feelings not currently in awareness but can be easily brought to consciousness.

Reaction Formation

A defense mechanism where an individual behaves in a manner opposite to their actual feelings or impulses.

Association

A connection or correlation between two or more entities, often used in psychology to refer to the link between thoughts, feelings, or experiences.