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

Understand the distinctions between primary and secondary emotions.

Comprehend various theories of emotion (Cannon-Bard, James-Lange, two-factor).

Recognize the role of physiological responses in emotional experiences.

Identify the impact of cognitive interpretations on emotions.

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Definitions:

Labor Unions

Organized associations of workers formed to protect and advance their members' interests in terms of wages, benefits, and working conditions.

Public Pressure

The influence exerted by the general populace or specific segments of the public on decision-makers, often through protests, campaigns, or public opinion, to effect policy changes or social reforms.

Interest Group's Position

The stance or viewpoint held by organized groups of individuals or organizations on specific issues, aiming to influence public policy or opinion.

Educating Policymakers

Educating policymakers involves providing information and evidence to those in positions of making laws and policies, to inform their decisions and actions.