A Problem for a CPA Associated with Advanced IT Systems

question 24

Multiple Choice

A problem for a CPA associated with advanced IT systems is that:

• A)The audit trail normally does not exist.
• B)The audit trail is sometimes generated only in machine readable form.
• C)The client's internal auditors may have been involved at the design stage.
• D)Tests of controls are not possible.

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Definitions:

Validity

refers to the extent to which a concept, conclusion, or measurement is well-founded and corresponds accurately to the real world.

Reliability

The degree to which an assessment tool produces consistent results when the same entity is measured under the same conditions on multiple occasions.

Stereotype Threat

Stereotype threat is the fear of confirming negative stereotypes about one's group, which can impair performance in a variety of domains.

Triarchic Theory of Intelligence

The Triarchic Theory of Intelligence, proposed by Robert Sternberg, suggests that intelligence is composed of analytical, creative, and practical abilities.