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When Testing the Effectiveness of Information Technology (IT) General Controls

question 39

Multiple Choice

When testing the effectiveness of information technology (IT) general controls in payroll, the auditor may do any of the following, EXCEPT _______.


Definitions:

Services

Activities provided by one party to another, often in exchange for payment, which do not result in ownership of anything. They are intangible and can vary greatly in nature.

Quality Costs

Expenses related to ensuring products or services meet company and customer standards, including costs of prevention, appraisal, and failure.

Quality of Design

How well a product's design meets customers' needs and expectations in terms of functionality, aesthetics, and overall performance.

Quality of Conformance

The degree to which a product or service meets the specified design or specifications and quality standards during the manufacturing or delivery process.

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