Scott Works in the Internal Audit Department of a Government

question 144

Multiple Choice

Scott works in the internal audit department of a government ministry. Scott's primary role is to ensure the data collected for audit is accurate and can be easily retrieved by the audit software the department uses. Scott must also ensure that only audit personnel can access the data. What role does Scott fulfill for the internal audit department?

• A)decryption  
• B)roadblocking  
• C)data insulation  
• D)protecting information

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Definitions:

Conservatism

An accounting principle that requires potential expenses and liabilities to be recognized immediately, but revenue only when it is ensured.

Accounting Concept

Fundamental principles or theories that underpin the practice and procedure of accounting.

Manufacturing Business

This type of business produces goods from raw materials through a combination of manual labor and machines.

Finished Goods Inventory

Manufactured products that are complete and ready for sale but have not yet been sold to customers.