Auditors Who Test Manual Controls That Rely on IT-Generated Reports

question 76

Multiple Choice

Auditors who test manual controls that rely on IT-generated reports must consider:

• A)the effectiveness of management's review.
• B)automated controls over the accuracy of information in the report.
• C)both A and B
• D)neither A or B.

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Definitions:

Subtotal

A mathematical function or formula used to sum up a group of numbers, often used in data analysis and accounting.

Form Controls

User interface elements like buttons, checkboxes, and text fields that allow users to input or manipulate data in forms.

Border

A line or frame that surrounds an element in a document or graphic, defining its limits or separating it from others.

Form Layout View

A design mode in database applications that allows users to visually modify the layout of a form without affecting the form's data logic.