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:

Self-Awareness

The conscious knowledge of one's own character, feelings, motives, and desires, which is critical for personal growth and development.

Securities Law

Laws and regulations that govern the issuance, trading, and selling of securities to protect investors and ensure market integrity.

Attitudinal Structuring

The process of influencing or negotiating the attitudes and perceptions of others in a way that benefits organizational goals or team dynamics.

Integrative Negotiations

A negotiation strategy focused on collaboration between parties to find solutions that satisfy everyone's interests.