Which of the Following Controls Could an Internal Auditor Reasonably

question 366

Multiple Choice

Which of the following controls could an internal auditor reasonably conclude is effective by observing the physical controls of a large server room?

• A) Adequate signs are in place to assist in locating safety equipment.
• B) Servers are secured individually to their racks by locks.
• C) Foam fire extinguishers are operable to protect against electrical fires.
• D) Swipe card access is required to gain access to the server room.

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Definitions:

Fixtures

Items that are originally personal property but become real property when attached to land or a building in a permanent manner.

Documents of Title

Legal documents that prove ownership of an asset, such as a bill of lading or warehouse receipt.

Accounts

Records summarizing financial transactions, reflecting the financial condition and operations of an entity.

Article 9

A section of the Uniform Commercial Code dealing with secured transactions involving personal property.