Many Clients Have Their Data Processed at an Independent Computer

question 56

Multiple Choice

Many clients have their data processed at an independent computer service centre (IT outsourcing) .The difficulty the independent auditor faces when a computer service centre is used lies in:

• A) finding compatible programs that will analyse the service centre's programs.
• B) determining the adequacy of the service centre's internal controls.
• C) gaining the permission of the service centre to review its work.
• D) trying to abide by the Code of Ethics for Professional Accountants to maintain the security and confidentiality of the client's data.

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Definitions:

Emotional Conflict

Dissension arising from differences in feelings, emotions, or values among individuals or groups, often impairing interpersonal relationships.

Avoidance-Avoidance

A psychological conflict that occurs when an individual must choose between two equally unattractive options.

Emotional Interpersonal Conflict

A conflict arising from clashes in personal feelings and emotions among individuals in a social or work setting.

Work Attire

The specific clothing or outfits that employees are required or encouraged to wear within a professional setting.