When There Are Problems with Program Change Procedures or with Access

question 88

Multiple Choice

When there are problems with program change procedures or with access controls, the auditor may choose to

• A) rely less on manual controls since control risk has been increased.
• B) not rely on programmed or interdependent application controls.
• C) reduce control risk, which reduces the level of substantive testing.
• D) use an information technology audit specialist to assess programmed application controls.

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Definitions:

Censure

Formal disapproval or criticism of someone or something, typically in an official context.

Deontological Theory

A moral philosophy that emphasizes the importance of duty and the inherent rightness or wrongness of actions, regardless of the consequences.

Moral Worth

The value of actions or principles based on their ethical soundness or righteousness.

Functionalist Approach

A perspective in sociology and anthropology that interprets society as a structure with interrelated parts designed to meet the biological and social needs of the individuals in that society.