Which of the Following Is Not an Information Systems Audit

question 76

Multiple Choice

Which of the following is not an information systems audit test of controls?

• A)Observe computer-site access procedures.
• B)Investigate how unauthorized access attempts are handled.
• C)Review logical access policies and procedures.
• D)Examine the results of disaster recovery plan simulations.

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Definitions:

Operating Activities

refer to the primary revenue-generating activities of a business, including production, sales, and provision of services, reflected in its cash flow.

Financing Activities

This refers to transactions and events where cash flows into or out of a company to finance its operations and expansions, such as issuing equity or raising debt.

Company's Own Stock

Shares that were issued and subsequently reacquired by the issuing company, held in the company's treasury and available for various corporate uses.

Indirect Method

A way of preparing the cash flow statement where net income is adjusted for non-cash transactions and changes in working capital.