The Types of Operational Audit Reports Issued by an Internal

question 11

Multiple Choice

The types of operational audit reports issued by an internal auditor are:

• A) financial report or compliance report.
• B) varied, and are based on auditor judgment of how best to present the findings.
• C) examination report, review report or compilation report.
• D) unqualified, qualified, adverse or a disclaimer of opinion.

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Definitions:

Unauthorized Access

The gain of entry into a computer system or network without permission.

Information Systems

An organized system for the collection, organization, storage, and communication of information.

Organization’s Information

Data and knowledge collected, processed, stored, and utilized by an organization to support decision-making, coordination, control, analysis, and visualization.

Ransomware Attacks

Malicious software that encrypts the victim's files, making them inaccessible until a ransom is paid.