Why Is Input Manipulation Such a Nightmare to Prove

question 23

Multiple Choice

Why is input manipulation such a nightmare to prove?

• A) A false audit trail could be created to point toward another employee.
• B) The user could be inputting under another person's credentials.
• C) The user could erase their audit trail in the accounting system.
• D) All of the above.

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Definitions:

IFRS

International Financial Reporting Standards, which are a set of accounting standards developed by the International Accounting Standards Board (IASB) that serve as a global framework for financial reporting.

Specialized Asset

An asset that is uniquely designed for a specific task or purpose, often resulting in limited alternative uses.

Executory Contract

A contract under which both parties to the agreement have unperformed obligations that remain to be fulfilled.

Lease

A contractual arrangement in which a lessee agrees to pay the lessor for the use of an asset for a specified period of time.