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Auditors Should Obtain an Understanding of IT General Controls

question 5

Essay

Auditors should obtain an understanding of IT general controls. Name four procedures which the auditor should employ to document their understanding of IT general controls.


Definitions:

Planning Process

A systematic approach to defining objectives, developing strategies, and outlining the steps necessary to achieve the desired outcomes.

Business-related Purpose

An intention or objective that pertains to the interests or operations of a business.

Email Policies

Guidelines or rules set by an organization regarding the use and management of email communication by its employees.

Personal Messages

Individualized communications directed at a specific person or group, often conveying private or sensitive information.

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