The Auditor Should Identify and Include Only ________ Controls Since

question 21

Multiple Choice

The auditor should identify and include only ________ controls since they will be sufficient to achieve the transaction-related audit objectives and will also provide audit efficiency.

• A) key
• B) significant
• C) material
• D) compensating

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Definitions:

Internet Site

A location on the World Wide Web, accessible by a unique URL, hosting content ranging from text and images to interactive pages.

VPN

A Virtual Private Network extends a private network across a public network, enabling users to send and receive data as if their computing devices were directly connected to the private network.

Data Packets

Units of data formatted for transmission over a network, containing both control information and user data.

Host Server

A computer or system that provides resources, data, services, or programs to other computers, known as clients, over a network.