Auditors Are Especially Concerned with Three Aspects of Internal Control

question 30

Multiple Choice

Auditors are especially concerned with three aspects of internal control for the sales and collection cycle. Which of the following is not one of their major concerns?

• A) controls over cutoff
• B) controls that prevent or detect embezzlements
• C) controls over sales discounts
• D) controls related to the allowance for uncollectible accounts

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Definitions:

Port Scanning

The action of systematically checking a system's ports to identify open doors that could be used for unauthorized access or to understand the system's security stance.

Decreased Performance

A reduction in the efficiency or speed at which a device or system operates, usually due to hardware or software issues.

Chkdsk

A command in Microsoft Windows that checks a disk for file system integrity and fixes logical file system errors.

Dism

Deploys Image Servicing and Management, a command-line tool used to service and prepare Windows images, including those used for Windows PE, Windows Recovery Environment (Windows RE), and Windows Setup.