The Primary Emphasis by Auditors Is on Controls Over

question 22

Multiple Choice

The primary emphasis by auditors is on controls over

• A) classes of transactions.
• B) account balances.
• C) both A and B, because they are equally important.
• D) both A and B, because they vary from client to client.

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Definitions:

UML Class Diagram

In the Unified Modeling Language (UML), it's a static diagram that represents a system's structure by displaying classes, their attributes, and how these classes are interrelated.

Protected Access

A type of visibility in object-oriented programming that allows access to members from within the same class, its subclasses, and the same package.

UML Class Diagram

A type of static structure diagram in the Unified Modeling Language (UML) that describes the structure of a system by showing the system's classes, their attributes, and the relationships between the classes.

Class Name

The identifier given to a class definition in Java or other object-oriented programming languages.