Which of the Following Is a Correct Statement Regarding General

question 85

Multiple Choice

Which of the following is a correct statement regarding general controls?

• A)Auditors should evaluate the effectiveness of application controls before evaluating general controls.
• B)General controls have a pervasive effect on the effectiveness of application controls.
• C)Ineffective general controls have no impact on the potential for material misstatements across all system applications.
• D)General controls have no impact on audit testing.

---

Definitions:

Register

A memory word or area for the temporary storage of data used within mathematical, logical, or transfer functions.

Sequencer Instruction

Commands or operations that control the order of execution of actions in a sequence within a control system.

Energized

A state in which an electrical component or circuit has power supplied to it, allowing it to perform its intended function.

Shift Register

A type of digital memory circuit used to store and shift its content on a signal, used for serial-to-parallel and parallel-to-serial conversion.