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:

Cystic Fibrosis

A genetic disorder that affects the respiratory and digestive systems, characterized by thick, sticky mucus production that can lead to breathing and digestion issues.

Diaphragm

In mammals, dome-shaped muscularized sheet separating the thoracic cavity from the abdominal cavity; contraceptive device that prevents sperm from reaching the egg.

Expiration

Act of expelling air from the lungs; exhalation.

Inspiration

The process of being mentally stimulated to do or feel something, especially something creative.