Auditors of ERP Systems

question 38

Multiple Choice

Auditors of ERP systems

• A) need not be concerned about segregation of duties because these systems possess strong computer controls.
• B) focus on output controls such as independent verification to reconcile batch totals.
• C) are concerned that managers fail to exercise adequate care in assigning permissions.
• D) do not view the data warehouse as an audit or control issue at all because financial records are not stored there.
• E) need not review access levels granted to users because these are determined when the system is configured and never change.

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Definitions:

Muscle Contraction

The process where muscle fibers shorten or tighten, leading to movement or stabilization of body parts.

Intestinal Muscle

Smooth muscle found in the intestines, responsible for the movement of food along the digestive tract through peristalsis.

Autonomic Nervous System

The part of the nervous system that controls involuntary actions of the smooth muscles, heart, and glands.

Somatic Motor System

A part of the nervous system that is responsible for the voluntary movement of muscles, involving motor neurons that connect the central nervous system to muscle fibers.