Controls Over Access to IT Systems Are Particularly Important Because

question 30

Multiple Choice

Controls over access to IT systems are particularly important because:

• A)Weak access controls prevent unauthorized use of systems
• B)Access controls allow auditors to employ continuous auditing techniques
• C)Access controls make test data more effective
• D)Weak access controls can allow users to bypass many other controls

---

Definitions:

Net Present Value

A method of evaluating an investment's profitability by computing the difference between the present value of cash inflows and outflows over a period of time.

Proposed Investment

A potential allocation of funds or resources towards a new project, asset, or venture being considered.

Project

A temporary endeavor undertaken to create a unique product, service, or result, characterized by specific objectives and resources.

Pretax Return

The profit a company generates before any taxes are deducted, often used to analyze the profitability of core business activities.