In Which of the Following Situations Would an Auditor Most

question 40

Multiple Choice

In which of the following situations would an auditor most likely use a strategy of reliance on internal control?

• A)The systems analyst reviews output and controls the distribution of output from the IT department.
• B)The entity has been slow to update its IT system to reflect changes in billing practices.
• C)No paper trail is generated, as the entity receives sales orders, bills customers and receives payment based only on information generated from IT.
• D)The auditor has been unable to determine whether all changes to a client's IT were properly authorised.

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Definitions:

Instructional Systems Design

A systematic approach to designing, developing, and delivering instructional materials and experiences in a consistent and reliable fashion.

Launching Training Programs

The initiation and implementation process of educational or skill development initiatives within an organization.

Strategic Human Resources Management

The proactive management of human resources aligned with the strategic objectives of an organization to gain a competitive advantage.

Evaluation Criteria

Specific standards or benchmarks used to assess the effectiveness or success of a program, project, or individual performance.