A Holding Company Set Up a Centralized Group Technology Department

question 259

Multiple Choice

A holding company set up a centralized group technology department, using a local area network with a mainframe computer to process accounting information for all companies within the group. An internal auditor would expect to find all of the following controls within the technology department except:

• A) Adequate segregation of duties between data processing controls and file security controls.
• B) Documented procedures for remote job entry and for local data file retention.
• C) Emergency and disaster recovery procedures and maintenance agreements in place to ensure continuity of operations.
• D) Established procedures to prevent and detect unauthorized changes to data files.

Differentiate between small groups and non-groups based on purpose and interaction.

Analyze the advantages and limitations of group versus individual problem-solving.

Learn the basic problem-solving procedure and the importance of training for both leaders and members.

Understand the optimal size for small group communication to be effective.

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Definitions:

Central Americans

People originating from or living in the Central American region, which includes countries like Guatemala, Honduras, El Salvador, Nicaragua, Costa Rica, Belize, and Panama.

Large Gathering

An event where a significant number of people come together, which can be for various purposes such as celebrations, protests, or meetings.

Smoking

The act of inhaling and exhaling the smoke of burning tobacco or other substances, often associated with health risks.

Drying Meat

A method of preservation that involves removing moisture from meat to inhibit the growth of microorganisms.