To Maintain the Objectivity Necessary for Performing an Independent Evaluation

question 68

Multiple Choice

To maintain the objectivity necessary for performing an independent evaluation function,auditors should not be involved in

• A) making recommendations to management for improvement of existing internal controls.
• B) examining system access logs.
• C) examining logical access policies and procedures.
• D) developing the information system.

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Definitions:

Decimal Place

A position of a number to the right of the decimal point, indicating fractions of a base unit.

Percentages

A mathematical concept that represents a number or ratio as a fraction of 100.

Horizontal Analysis

A method of financial analysis in which figures in financial statements are compared across several periods to identify trends or changes over time.

Dollar Changes

Refers to the difference in value or cost in U.S. dollars of an item, investment, or project over time.