In Their Consideration of a Client's IT Controls,the Auditors Will

question 71

Multiple Choice

In their consideration of a client's IT controls,the auditors will encounter general controls and application controls.Which of the following is an application control?

• A)The operations manual.
• B)Hash total.
• C)Systems documentation.
• D)Control over program changes.

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Definitions:

Compa-Ratio

A calculation used in human resources to compare an individual's salary to the midpoint of the market rate or salary range for their position.

Gainsharing

A compensation system where employees receive bonuses based on the improvement of operational efficiency and performance within an organization.

Merit Pay System

A compensation strategy where employees receive pay increases based on their performance evaluations.