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:

Interpersonal Communication

The exchange of information, feelings, and meanings between two or more people through verbal or non-verbal methods.

Eye Contact

The act of looking directly into another person's eyes, which is often used as a means of communication, expression of trust, and engagement during interactions.

Reflective Listening

A communication technique in which one understands and then expresses the content and feeling of a speaker's message back to the speaker.

Open Communication Culture

A workplace environment where all members feel valued and encouraged to express ideas, opinions, and concerns openly and without fear.