If No Source Documents Are Used by the IT System

question 12

True/False

If no source documents are used by the IT system, then the general controls, such as computer logging of transactions, become less important.

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Definitions:

Accountability

Generally involving such concepts as responsibility, liability, and other terms associated with the expectation of account-giving; the acknowledgment and assumption of responsibility for one’s actions.

Responsibility

The duty to deal with something or to take care of something or someone.

Liability

Legal responsibility or obligation, often referring to the state of being responsible for something, especially in financial or legal contexts.

Scope of Practice

Principles of self-boundaries of the profession.