When Evaluating Internal Control of an Entity That Processes Revenue

question 44

Multiple Choice

When evaluating internal control of an entity that processes revenue transactions on the Internet, an auditor would be most concerned about the

• A) Potential for computer disruptions in recording sales.
• B) Lack of sales invoice documents as an audit trail.
• C) Frequency of archiving and data retention.
• D) Inability to establish test data.

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Definitions:

Slideument

A document designed with a mix of slide presentation and written document elements, often criticized for being neither a good slide nor a good document.

Presentation Visual

Visual elements such as slides, charts, or videos used to enhance the delivery of information during a presentation.

Printed Document

A document that has been printed on paper, as opposed to being stored digitally or presented electronically.

Design Elements

The visual components and principles that contribute to the aesthetic and functional aspects of a design.