According to IIA Guidance, Which of the Following Statements Is

question 149

Multiple Choice

According to IIA guidance, which of the following statements is false regarding a review of the controls in place to prevent fraud?

• A) The review should focus on the efficiency of the controls in place to prevent fraud.
• B) The scope of the review does not need to include all operating areas of the organization.
• C) The cost of the control should be compared to the benefit of mitigating the related risk.
• D) The review should assess whether the internal controls can be circumvented.

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Definitions:

SDLC

Software Development Life Cycle; a process for planning, creating, testing, and deploying an information system.

System Developers

Professionals who create and maintain computer systems by writing, updating, and testing software to meet specific requirements.

Operation Stage

A phase in the lifecycle of a process or project where the planned activities are being executed and managed towards achieving the desired outcome.

Testing Stage

A phase in the development process where the system or components are evaluated to determine if they meet the required specifications and function correctly.