The Information Systems Audit Specialist on Your Audit Team Has

question 18

Multiple Choice

The information systems audit specialist on your audit team has indicated that the general controls over program changes are inadequate for all application cycles. What impact does this have on your audit of sales invoice processing?

• A) The auditor could potentially rely on only manual controls.
• B) Only interdependent controls should be considered for control testing.
• C) It is likely that calculations, such as extensions, are performed consistently and accurately throughout the year.
• D) Unauthorized access to information recorded in the master files is likely.

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Definitions:

Virginia Planters

Wealthy landowners in colonial Virginia who dominated the social and political life of the region, primarily through their extensive cultivation of tobacco using enslaved labor.

Conflict

Involves a serious disagreement or argument, often a protracted one, which can occur between individuals, groups, or nations.

Chesapeake Families

Refers to the socio-economic structures and family systems predominant in the Chesapeake Bay region during the colonial and early American periods.

Seventeenth-Century

The period of time from the year 1601 to 1700, marking the 17th century in the Gregorian calendar.