Auditors of ERP Systems

question 38

Multiple Choice

Auditors of ERP systems

• A) need not be concerned about segregation of duties because these systems possess strong computer controls.
• B) focus on output controls such as independent verification to reconcile batch totals.
• C) are concerned that managers fail to exercise adequate care in assigning permissions.
• D) do not view the data warehouse as an audit or control issue at all because financial records are not stored there.
• E) need not review access levels granted to users because these are determined when the system is configured and never change.

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Definitions:

Contact Precautions

Measures taken in healthcare settings to prevent the spread of infections through direct or indirect contact with patients or their environment.

Airborne Precautions

Infection control measures taken to prevent disease transmission through air currents, relevant for pathogens that can travel on dust particles or small respiratory droplets.

Standard Precautions

A set of infection control practices used to prevent transmission of diseases that can be acquired by contact with blood, bodily fluids, non-intact skin, and mucous membranes.

Tuberculosis (TB)

A serious infectious disease caused by the bacterium Mycobacterium tuberculosis that primarily affects the lungs but can spread to other parts of the body.