To Obtain Evidence That Controls Over Access to Computer Programs

question 24

Multiple Choice

To obtain evidence that controls over access to computer programs are properly functioning,audit teams most likely would

• A)Create checkpoints at periodic intervals after data processing to test for unauthorized use of the system.
• B)Examine the transaction log to discover whether any transactions were lost or entered twice due to a system malfunction.
• C)Enter invalid identification numbers or passwords to ascertain whether the system rejects them.
• D)Vouch a random sample of processed transactions to assure proper authorization.

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Definitions:

Total Costs

The sum of all expenses incurred in the production of goods or services, including fixed and variable costs.

Units

A basic measure of quantity in accounting or inventory management, representing a single item or element of output.

Fixed Costs

Expenses that do not change with the level of production or sales activity, such as rent, salaries, and insurance.

Per Unit

A term used to express data, costs, or values on a per single unit basis, facilitating easier comparison and calculation.