Internal Control Procedures Within the IT Activity May Leave No

question 63

Multiple Choice

Internal control procedures within the IT activity may leave no visible evidence indicating that the procedures were performed.In such instances, the auditor should test these controls by:

• A)making corroborative inquiries.
• B)observing the separation of duties of personnel.
• C)reviewing transactions submitted for processing and comparing them to related output.
• D)reviewing the run manual.

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Definitions:

Repression

A defense mechanism where unwanted thoughts or desires are unconsciously pushed out of conscious awareness.

Defense Mechanism

A defense mechanism is a psychological strategy unconsciously used to protect oneself from anxiety arising from unacceptable thoughts or feelings.

Anxiety-Arousing Thoughts

Internal cognitions or thoughts that trigger or increase feelings of anxiety, fear, or unease.

Reaction Formation

A defense mechanism where an individual behaves in a way that is opposite to their true feelings or desires.