How Could Auditors Determine If Unauthorized Program Changes Have Been

question 91

Multiple Choice

How could auditors determine if unauthorized program changes have been made?

• A)By interviewing and making inquiries of the programming staff.
• B)By examining the systems design and programming documentation.
• C)By using a source code comparison program.
• D)By interviewing and making inquiries of recently terminated programming staff.

Describe the process of preparing departmental income statements and the steps involved.

Define joint costs and explain methods for their allocation.

Understand the purpose and components of a departmental accounting system.

Distinguish between cost centers and profit centers and their impact on organizational structure and performance evaluation.

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Definitions:

Star Player

An exceptionally skilled or valuable player in a sports team or any field, recognized for their talent and contributions.

Injury

Physical harm or damage to someone's body caused by an accident or an act of violence.

Marginal Benefit

The supplementary value obtained from the consumption of an extra unit of a good or service.

Optimal Quantity

The ideal amount of a good or service that maximizes efficiency or utility, taking into account costs and benefits.