During a Review of a Web-Based Application Used by Customers

question 261

Multiple Choice

During a review of a web-based application used by customers to check the status of their bank accounts, it would be most important for the internal auditor to ensure that:

• A) Access to read application logs is restricted to authorized users.
• B) Account balance information is encrypted in the database.
• C) The web server used to host the application is located in a physically secure area.
• D) Sensitive data, such as account numbers, are submitted using encrypted communications.

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Definitions:

Terms Of Sale

Conditions agreed upon by the buyer and seller regarding the purchase, sale, and delivery of goods or services.

Credit

The provision of resources (such as money) by one party to another, with the expectation that the resources will be repaid, often with interest, at a later date.

Net 45

A payment term indicating that full payment is expected within 45 days from the invoice date.

Economic Order Quantity

A formula used to determine the most efficient quantity to order to minimize the costs associated with buying, holding and stockout.