Which of the Following Best Describes How the Increased Use

question 145

Multiple Choice

Which of the following best describes how the increased use of computerization may impact an auditor's assessment of the risk of fraud?

• A) Access to assets may be available to information systems personnel as well as to computer users.
• B) Computer controls are generally less effective than human review.
• C) Overrides of key controls may require less collaboration.
• D) Audit trails are less effective.

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Definitions:

Premise

An initial statement in an argument that is intended to provide support for a conclusion.

Artisan

A skilled craftsperson who makes goods by hand.

Queen's Head

A term potentially referring to imagery or representations of a reigning queen, often used in contexts like postage stamps or currency.

Paragraph

A distinct section of a piece of writing, typically dealing with a single theme and indicated by a new line, indentation, or numbering.