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When a Client Changes the Type of Hardware or Software

question 94

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When a client changes the type of hardware or software used or in other ways modifies its IT environment, the auditors need to test only the new system in order to determine the effectiveness of the controls.


Definitions:

Diametrically Opposed

Completely opposite or contradictory; indicating two things that are as different from each other as possible.

Conflict Theory

A theoretical framework in sociology that emphasizes the role of power differentials and social conflicts in contributing to social inequality and change.

Inequality

The condition of being unequal in status, rights, opportunities, or wealth, resulting in disparities among individuals or groups.

Scarce Resources

Limited materials or assets that are available which cannot meet all the demands for them.

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