Audit Teams Cannot Test the Reliable Operation of Computer Control

question 107

Multiple Choice

Audit teams cannot test the reliable operation of computer control procedures by

• A) Submitting test data at several different times for processing on the computer program the client uses for actual transaction processing.
• B) Manually comparing detailed transactions that the internal auditors used to test a program to the program's actual error messages.
• C) Programming a model transaction processing system and processing actual client transactions for comparison to the output produced by the client's program.
• D) Manually reperforming actual transaction processing with comparison of results to the actual system output.

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Definitions:

Lemming Effect

Refers to a phenomenon where individuals in a group follow each other's actions blindly, often disregarding their own interests or the potential dangers.

Allport's Conditions

Criteria identified by psychologist Gordon Allport that facilitate positive contact between groups, including equal status, common goals, and institutional support.

Deindividuation

A psychological state of decreased self-evaluation and decreased evaluation apprehension causing antinormative and disinhibited behavior.

Hostility Between Groups

Negative attitudes and aggressive actions directed from one group towards another, often stemming from prejudices or conflict over resources or values.