The First Step in a Risk-Based Audit Approach Is to

question 61

Multiple Choice

The first step in a risk-based audit approach is to

• A)evaluate the control procedures.
• B)determine the threats facing the AIS.
• C)identify the control procedures that should be in place.
• D)evaluate weaknesses to determine their effect on the audit procedures.

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Definitions:

Actions

In the context of software and applications, refers to the operations or commands that can be executed to perform specific tasks or functions.

One Or More

A term indicating the minimum quantity of something is one, but there can be any number beyond one.

After Insert

A term often associated with triggers in database management, referring to an action or set of actions that are automatically executed after data is inserted into a table.

Trigger

An automated mechanism in databases and software that automatically executes a predefined action in response to specific events.