The Information Systems Audit Objective That Pertains to Source Data

question 16

Multiple Choice

The information systems audit objective that pertains to source data being processed into some form of output is known as

• A)overall security.
• B)program development.
• C)program modifications.
• D)processing.

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Definitions:

Pension Expense

The cost recognized by an employer for maintaining a defined benefit pension plan for its employees over a specific period.

Plan Assets

Assets that are held within a pension or retirement plan for the purpose of funding participant benefits.

Actuarial Loss

A loss recognized when the actual experience under a pension plan deviates from expected assumptions, resulting in increased liabilities or decreased assets.

Unrecognized Actuarial (Gain)Loss

Financial gains or losses in pension plans or other post-employment benefit plans that have not been recognized in financial statements.