When Evaluating Whether an Organization Understands Its Information Needs, Auditors

question 78

Multiple Choice

When evaluating whether an organization understands its information needs, auditors should obtain an overview of each computer application that is significant to the financial statements or to achieving the mission and objectives. Information that an auditor should be interested in includes all of the following EXCEPT:

• A) Narrative summary of the operating environment and types of computer processing performed (stand-alone, distributed, networked, etc.).
• B) Listing of significant communication networks.
• C) Listing of applications, including a description of the general purpose, impact on the financial statements, and importance to organizational objectives.
• D) Employees pay slips

Articulate major theories of dream analysis and their significance.

Describe the biological mechanisms controlling circadian rhythms.

Explain the role of the brain in generating circadian rhythms and perception experiences.

Differentiate between various common sleep disorders and their characteristics.

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Definitions:

DSM System

The Diagnostic and Statistical Manual of Mental Disorders, a standardized classification system for diagnosing mental disorders used by professionals in the U.S.

Clinical Attention

Focused observation in a healthcare setting, often relating to the monitoring or treatment of a particular disease or condition by medical professionals.

Mental Disorders

Health conditions characterized by significant changes in emotion, thinking, or behavior, leading to distress and impaired functioning.

Diagnosis

The process of identifying a disease or condition by evaluating symptoms, history, and often through diagnostic tests.